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    <title>2007 (8) TMI 685 - MADRAS HIGH COURT</title>
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    <description>A subordinate taxing authority cannot ignore or nullify a subsisting stay granted by an appellate authority under the sales tax statute. The assessing authority was required to comply with the appellate order within the statutory hierarchy and could not treat it as illegal or void on its own. Any challenge to the stay had to be pursued through the prescribed statutory remedies, not by unilateral administrative action. The impugned proceedings were therefore an arbitrary exercise of power and beyond jurisdiction, and the stay order remained operative.</description>
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      <link>https://www.taxtmi.com/caselaws?id=163311</link>
      <description>A subordinate taxing authority cannot ignore or nullify a subsisting stay granted by an appellate authority under the sales tax statute. The assessing authority was required to comply with the appellate order within the statutory hierarchy and could not treat it as illegal or void on its own. Any challenge to the stay had to be pursued through the prescribed statutory remedies, not by unilateral administrative action. The impugned proceedings were therefore an arbitrary exercise of power and beyond jurisdiction, and the stay order remained operative.</description>
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      <pubDate>Tue, 07 Aug 2007 00:00:00 +0530</pubDate>
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