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1994 DIGILAW 268 (KER)

PREMIER STEELS v. ASSISTANT COMMISSIONER (ASSESSMENT), SALES TAX SPECIAL CIRCLE, ERNAKULAM

1994-07-18

CYRIAC JOSEPH, M.M.PAREED PILLAY

body1994
JUDGMENT M. M. PAREED PILLAY, J. - The appeal is filed against the order in C.M.P. No. 11874 of 1994 in O.P. No. 6926 of 1994. The learned single Judge stayed collection of "value added tax" on the declared goods of iron and steel under section 5(1)(vi) of the Kerala General Sales Tax Act, 1963 from the appellants at the recovery stage on condition of they depositing fifty per cent of the amount demanded and furnishing security for the balance amount to the satisfaction of the assessing authority concerned. 2. The impugned order being purely interlocutory in nature is not appealable. On that sole score the writ appeal is not maintainable. 3. It is open to the appellants to move for expeditious hearing of the original petition before the learned single Judge. Writ appeal is dismissed in limine.