https://www.taxtmi.com/caselaws?id=161593 A tribunal cannot impose a deposit condition under the Central Sales Tax Act unless proceedings under that Act are actually pending before it and the matter is within its seisin. Here, the Tribunal was dealing only with a challenge under the local sales tax enactment, and no appeal or stay application under the Central Sales Tax Act was pending. On that undisputed factual basis, the direction requiring a deposit under the Central Sales Tax Act was held to be without jurisdiction and could not be sustained, and the writ petition succeeded to that extent. en-us Thu, 07 Aug 2003 00:00:00 +0530 Sat, 01 Feb 2014 15:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161593 A tribunal cannot impose a deposit condition under the Central Sales Tax Act unless proceedings under that Act are actually pending before it and the matter is within its seisin. Here, the Tribunal was dealing only with a challenge under the local sales tax enactment, and no appeal or stay application under the Central Sales Tax Act was pending. On that undisputed factual basis, the direction requiring a deposit under the Central Sales Tax Act was held to be without jurisdiction and could not be sustained, and the writ petition succeeded to that extent. Case-Laws VAT and Sales Tax Thu, 07 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161593