https://www.taxtmi.com/caselaws?id=182266 For preference under Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002, the decisive requirement is that no abkari case stands registered against the licensee apart from the permitted exception. A stay of further prosecution in a case under the Kerala Abkari Act does not erase the registration of that case or amount to exoneration, so the licensee remained ineligible for preference. The interim order granting that preference was therefore unsustainable and was set aside. The writ appeal was maintainable because the interim order granted substantive relief with immediate practical effect, rather than being a merely inconsequential procedural order. en-us Fri, 19 Mar 2010 00:00:00 +0530 Fri, 06 May 2016 12:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182266 For preference under Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002, the decisive requirement is that no abkari case stands registered against the licensee apart from the permitted exception. A stay of further prosecution in a case under the Kerala Abkari Act does not erase the registration of that case or amount to exoneration, so the licensee remained ineligible for preference. The interim order granting that preference was therefore unsustainable and was set aside. The writ appeal was maintainable because the interim order granted substantive relief with immediate practical effect, rather than being a merely inconsequential procedural order. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182266