2000 (3) TMI 1053

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....ned order of the Tribunal granting conditional stay pending appeal before it against the order of the Joint Commissioner of Commercial Taxes (Legal) passed in exercise of suo motu revisional power under section 20(2) of the A.P. General Sales Tax Act (for short "the Act"). The Joint Commissioner revised the order of the Appellate Deputy Commissioner setting aside the assessment and remanding the m....

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....(1), shall not be stayed pending disposal of the appeal." 3.. In the instant case, no tax is payable as per the order of the first appellate authority inasmuch as the assessment has been set aside and the case was remanded. It is also not a case wherein tax is payable by virtue of the revisional order passed by the Deputy Commissioner because in the present case, it is the Joint Commissioner who ....