https://www.taxtmi.com/caselaws?id=261268 Interim recovery of a tax demand pending statutory appeal may be stayed where the assessment rests exclusively on a precedent later overruled by a Constitution Bench and the assessee shows a strong prima facie case. The dispute concerned a composite works contract involving supply and installation of lifts, and the demand had been sustained only on the basis of the overruled view treating the transaction as a sale contract. In these circumstances, the court found that insisting on deposit would cause undue hardship and granted complete stay of recovery of the disputed demand until the appeal is decided. en-us Fri, 03 Jul 2015 00:00:00 +0530 Fri, 10 Jun 2016 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261268 Interim recovery of a tax demand pending statutory appeal may be stayed where the assessment rests exclusively on a precedent later overruled by a Constitution Bench and the assessee shows a strong prima facie case. The dispute concerned a composite works contract involving supply and installation of lifts, and the demand had been sustained only on the basis of the overruled view treating the transaction as a sale contract. In these circumstances, the court found that insisting on deposit would cause undue hardship and granted complete stay of recovery of the disputed demand until the appeal is decided. Case-Laws VAT and Sales Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261268