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    <title>Demand stayed as entire tax demand already paid and Appellate Tribunal is not yet constituted</title>
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    <description>Where the tax has already been deposited and the Appellate Tribunal is not yet constituted, the balance of the tax demand shall remain stayed as an interim measure during the pendency of the writ petition, preserving the taxpayer&#039;s position while appellate machinery is unavailable.</description>
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