BPL LIMITED Vs. STATE OF A P

JUDGEMENT

(1.) THESE two civil miscellaneous petitions are filed in the tax revision cases, which are preferred, by the same petitioner under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), against the orders of the Sales Tax Appellate Tribunal, Andhra Pradesh, dismissing the appeals relating to the assessment years 1994-95 and 1995-96.

(2.) IN these petitions, the petitioner seeks stay of collection of the disputed tax of Rs. 8,83,143, payable pursuant to the provisional assessment for the assessment year 1994-95 and a sum of Rs. 31,30,744 found due on provisional assessment for the assessment year 1995-96.

(3.) THIS contention relates to the merits of the case and it has to be decided at the time of final hearing of the revision. Therefore, we do not consider it appropriate to express any opinion on that question at the interlocutory stage.