- (1.) Trade Tax Revision No. 65 of 2016 has been filed under Section 58 of the VAT Act, 2008 against the judgment and order dated 11.05.2016 passed by the learned Commercial Tax Tribunal, Lucknow in Appeal No. 160 of 2016.
(2.) The question of law involved in this revision is as under:- Whether the impugned judgment of the tribunal can be sustained in the light of the parameteters laid down by the Supreme Court in a catena of decisions viz., Pennar Industries Ltd. vs. State of Andhra Pradesh and others, 2009 3 SCC 177; Benara Valves Ltd. And others vs. Commissioner of Central Excise and Another, 2006 13 SCC 347; Assistant Collelctor v. Dunlop India Ltd. & ors., 1985 1 SCC 260 for considering interim relief matters ?
(3.) The contention of the revisionist in nut shell is that both the first appellate authority and the learned Tribunal have failed to apply their mind to the relevant parameters while considering the application for interim relief and have declined a complete stay on the disputed tax-liability mechanically. Learned counsel for the revisionist relied upon the following judicial pronouncements in support of his contention:- (1) Pennal Industries Ltd. vs. State of Andhra Pradesh and others, 2009 3 SCC 177 (2) Ravi Gupta vs. commissioner of Sales Tax, Delhi and another, 2009 5 SCC 208 (3) Mool Chand Yadav and another vs Raz Buyland Sugar Company Ltd., Rampur and others, 1982 3 SCC 484 (4) Benara Valves Ltd. And others vs. Commissioner of Central Excise and another, 2006 13 SCC 347 (5) Kishorsinh Ratansinh Jadeja vs. Maruti Corporation and others, 2009 11 SCC 229 (6) Mahadeo Savlaram Shelke and others vs Pune Municipal Corporation and another, 1995 3 SCC 33 (7) Kribhco Shyam Fertilizers Ltd. Vs. Commissioner of Commercial Taxes, 2009 UPTC 626 (8) Honda Siel, Cards India Ltd. vs. the Commissioner, Commercial Taxes, U.P., Lucknow, 2010 UPTC 1152 (9) Agraj Ispat Private Ltd. Abupura vs Commissioner, Commercial Taxes, U.P. Lucknow. (10) Suresh Chandra Agarwal and sons, Muzaffarnagar vs The Commissioner Commercial Taxes, U.P. Lucknow, 2010 UPTC 1158 (11) Simla Gomti Pan Products vs Commissioner of commercial Tax, U.P., Lucknow, 2015 SCC Online Alld. 5081 (12) M/s Otis Elevators Company (India) Ltd. Vs Commissioner of Commercial Taxes, U.P. Lucknow; 2014 SCC Online Alld. 13691 (13) Tata coffee Ltd. Vs Commissioner of Trade Tax and another,2002 UPTC 156 (14) Writ Petition No. 2648 of 2012 (MS) M/s A.P. Enterprises vs Commissioner of Commercial Tax, U.P. and others.;