The petitioner is aggrieved by the conditional order passed in the appeal wherein, 30% of the amount demanded is directed to be paid. The petitioner contends before Court that the additional demand raised on assessment, in the relevant year, was with respect to sale of old machinery. The petitioner had sold the old machinery to the dealers outside the State by collecting C forms, availing concessional rate. For the mere unreason of the petitioner having not included the sale of old machinery, in the registration certificate, it is the contention of the Department that no concessional rate could be availed. In any event, the concessional rate availed of is by the out of State dealer, who did so on his C Form. It may not be proper for this Court WPC No.13806/2014 ::2:: to make any findings on the same at this stage, since the appeal is pending. The conditional order, considering the prima facie case of the petitioner, cannot be sustained. In such circumstance, in the instant case, there shall be a stay till the appeal is disposed of and the appellate authority shall consider the issue untrammeled by any observation made by this Court in the present writ petition.
Writ Petition disposed of.
Sd/-
K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge