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    <title>2000 (3) TMI 1053 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Section 21(6-A) of the A.P. General Sales Tax Act was construed as a limited stay bar applying only to the authorities and situations expressly covered by the text. Because the first appellate authority had remanded the assessment and no tax became payable under that order, and because the revisional order was passed by the Joint Commissioner under section 20(2), the statutory prohibition did not extend to that appeal. The Tribunal&#039;s power to grant stay was treated as incidental to its appellate jurisdiction, and conditional interim relief remained available where the legislature had not excluded it.</description>
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    <pubDate>Wed, 08 Mar 2000 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=160134</link>
      <description>Section 21(6-A) of the A.P. General Sales Tax Act was construed as a limited stay bar applying only to the authorities and situations expressly covered by the text. Because the first appellate authority had remanded the assessment and no tax became payable under that order, and because the revisional order was passed by the Joint Commissioner under section 20(2), the statutory prohibition did not extend to that appeal. The Tribunal&#039;s power to grant stay was treated as incidental to its appellate jurisdiction, and conditional interim relief remained available where the legislature had not excluded it.</description>
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