https://www.taxtmi.com/caselaws?id=161016 Under the Tamil Nadu General Sales Tax framework, the appellate authority's express power to stay refund pending appeal continues until the refund is actually effected. Although a refund voucher had been issued following appellate relief, the refund had not been completed because the voucher was not encashed and a stop-payment order had been issued. The statutory scheme under rule 32(2), section 24(4) and section 39-A(2) therefore allowed stay of the refund during the revenue's appeal, and the separate wider power under section 36(5) did not displace that distinct jurisdiction. The challenge to the stay order failed. en-us Mon, 30 Apr 2001 00:00:00 +0530 Sat, 28 Dec 2013 13:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161016 Under the Tamil Nadu General Sales Tax framework, the appellate authority's express power to stay refund pending appeal continues until the refund is actually effected. Although a refund voucher had been issued following appellate relief, the refund had not been completed because the voucher was not encashed and a stop-payment order had been issued. The statutory scheme under rule 32(2), section 24(4) and section 39-A(2) therefore allowed stay of the refund during the revenue's appeal, and the separate wider power under section 36(5) did not displace that distinct jurisdiction. The challenge to the stay order failed. Case-Laws VAT and Sales Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161016