2007 (3) TMI 712

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....tion is for the issuance of a writ of certiorarified mandamus to direct the third respondent to re-dispose the stay petition in T.P. No. 92 of 2004. The case of the petitioner is that in respect of the assessment year 1996-97, an assessment order has been made under CST on the ground that the transactions of the petitioner are inter-State sales. That order has been confirmed by the appellate auth....

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....le for the assessment year 1996-97. Whether it is a branch transfer or inter-State sale is a question of fact which has been seized by the appellate authority. As a matter of fact, that has been held against the petitioner by the assessing officer and the assessing officer's order has been confirmed by the first appellate authority. Hence, this court, at this point of time, need not go into t....

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.... commenced. In such circumstances, in fiscal statute, the order passed by the Tribunal directing him to pay only ¼th of the amount need not be interfered with. Upon hearing the counsel, taking note of the fact that the impugned proceedings is only an interim order and a substantial relief of 75 per cent of the payment of tax as quantified by the lower authorities has been granted and only ....