S S D OIL MILLS COMPANY LIMITED Vs. ASSISTANT.COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE II KOCHI

JUDGEMENT

(1.) THE petitioner challenges Ext.P5 conditional order of stay passed in a statutory appeal. THE order directs the petitioner to remit 1/3 of the amount demanded and to furnish adequate security for the balance amount. THE issue arises under the Kerala Value Added Tax Act in regard to margarine.

(2.) THE petitioner contends that the issue is covered in its favour by the decision of the Supreme Court in 45 VST page 1. THE petitioner also relies on Exts. P6(a) and P6(b) judgments passed in relation to the same commodity. A detailed discussion on merits may perhaps prejudicially affect the contentions of either parties in the statutory appeal pending.