ORDER

1. Leave granted. We have heard Shri K. Parasaran, learned Senior Counsel for the appellants and Shri K. N. Shukla, learned Senior Counsel for the contesting respondents-State authorities.

2. Looking to the contention of the appellants that the State of Tamil Nadu has already recovered Central sales tax for the same transaction from them and therefore they are not liable to pay the State sales tax to State of M.P. for the same transaction and therefore, the assessment made by the authorities of the State of M.P. would be liable to be set aside, we find that as the appellants themselves have gone in appeal before the Appellate Commissioner of Sales Tax, till that appeal is decided it is just and proper to order that there shall be stay of collection of the M.P. State sales tax from the appellants provided the appellants satisfy the authorities concerned of the State of M.P. that in respect of the same transaction it had paid the Central sales tax in the State of Tamil Nadu. There will be stay of penalty also in the meantime.

3. It is obvious that if the appeal before the Appellate Commissioner gets decided against the appellants and if the appellants have to file a further app