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<h1>Petitioner's Sales Tax Appeal Rejected for Lack of Prior Tax Payment</h1> <h3>Dauram Versus Assistant Commissioner of Sales Tax, Bilaspur and Another</h3> The petitioner's appeal against the assessment of sales tax and cancellation of registration certificate was rejected. The court ruled that prior tax ... - The petitioner's appeal challenging the assessment of sales tax and cancellation of registration certificate was rejected. The court held that prior payment of tax is compulsory for filing an appeal against an assessment order. The petition was dismissed with costs.