Wednesday, 19 March 2014

Prima facie case in favour of assessee doesn't justify 100% stay as it would require other reasons a

CST & VAT : Mere prima facie case in favour of appellant would not mean that revenue has no case and, therefore, assessee is entitled to stay of entire disputed amount bereft of all other relevant factors; 100% waiver requires strong reasons and factors and absence of any prima facie case in favour of revenue


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