2015 (4) TMI 934

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....- C.S.C. ORDER Heard counsel for the petitioner and Sri Sanjeev Sankhdhar appearing on behalf of the respondents. With their consent, this writ petition is being disposed of finally without inviting counter affidavit. The petitioner is a registered dealer under the U.P. Trade Tax Act, 1948 as well as Central Sales Tax Act, 1956. The petitioner is a Co-operative society registered under th....

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....ieved by the said order, the petitioner filed Second Appeal and the Tribunal, by order dated 25.1.2014, partly allowed the appeal and directed the petitioner to deposit 20% of the disputed amount of tax. Aggrieved by the same, the petitioner preferred revision before this Court being Trade Tax Revision no.36 of 2014, which was allowed by order dated 10.4.2014, whereby, complete stay was granted an....

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....reupon, the stay application will be considered. Aggrieved by the said order, present writ petition has been filed. It is contended by learned counsel for the petitioner that the Tribunal has ignored from consideration the strong prima facie case in favour of the petitioner. It is submitted that the sales, in question, have been wrongly ignored on the technical ground that O.C. Stamps were not ....

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....ibunal ought not to have insisted on deposit of any amount as a condition precedent for consideration of stay application. On the other hand, Sri Sanjeev Sankhdhar, learned counsel for the Revenue submitted that the Division Bench judgment in the case of Mawana Sugar Mills (supra) will not come to the rescue of the petitioner, as the sales in question have been effected to parties without O.C. ....