https://www.taxtmi.com/caselaws?id=160617 Section 42-A of the Madhya Pradesh General Sales Tax Act, 1958 permits a stay of assessment proceedings only when a question of law relating to the assessment is already pending before the Commissioner, the Tribunal, or the High Court. The provision operates to preserve the assessment until that legal issue is decided by the competent forum. Where no such pending question existed before any specified authority, the jurisdictional foundation for invoking the stay power was absent, and the application was not maintainable. On that basis, the stay request was rightly rejected. en-us Fri, 02 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 18:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160617 Section 42-A of the Madhya Pradesh General Sales Tax Act, 1958 permits a stay of assessment proceedings only when a question of law relating to the assessment is already pending before the Commissioner, the Tribunal, or the High Court. The provision operates to preserve the assessment until that legal issue is decided by the competent forum. Where no such pending question existed before any specified authority, the jurisdictional foundation for invoking the stay power was absent, and the application was not maintainable. On that basis, the stay request was rightly rejected. Case-Laws VAT and Sales Tax Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160617