1998 (12) TMI 574

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....al of the appeal by the Sales Tax Appellate Tribunal, the tax ought not to be demanded. Section 19(2-C) reads as follows: "Notwithstanding anything in sub-section (2-A) or sub-section (2-B), where a dealer has preferred an appeal to the Appellate Tribunal under section 21, the stay, if any, ordered under sub-section (2-B) shall be operative till the disposal of the appeal by such Tribunal, and the stay, if any, ordered under subsection (2-A) shall be operative till the disposal of the appeal by such Tribunal, only in a case where the Joint Commissioner on an application made to him by the dealer in the prescribed manner, makes a specific order to that effect." In the impugned notice, the respondent stated that no stay is in operation ....

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....tay which enured to the benefit of the petitioner till the disposal of the first appeal should automatically continue till the second appeal is decided by the Tribunal. The contention of the learned Government Pleader appearing for the department is that the stay granted under section 19(2-B) will not be operative during the pendency of the second appeal before the Tribunal unless the Joint Commissioner passes a specific order extending the stay on such terms as he deems fit. 4.. It is the contention of the petitioner's counsel that the petitioner is entitled to the benefit of stay pending disposal of appeal whether or not the Joint Commissioner extends the stay under sub-section (2-C) of section 19 of the Andhra Pradesh General Sales Ta....