https://www.taxtmi.com/caselaws?id=100721 Extension of the Assam Sales Tax Act, 1947 to the Shillong Administered Area was valid because the Union Government's determination of extra-provincial jurisdiction under the Extra-Provincial Jurisdiction Act, 1947 constituted conclusive evidence. The amended appellate provision required payment of assessed tax or penalty before an appeal could be entertained, subject only to the appellate authority varying the amount to be deposited. The provision did not permit security to replace cash payment. The extension and pre-deposit requirement were therefore upheld, and the challenges failed. en-us Fri, 27 Sep 1968 00:00:00 +0530 Sat, 01 Aug 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100721 Extension of the Assam Sales Tax Act, 1947 to the Shillong Administered Area was valid because the Union Government's determination of extra-provincial jurisdiction under the Extra-Provincial Jurisdiction Act, 1947 constituted conclusive evidence. The amended appellate provision required payment of assessed tax or penalty before an appeal could be entertained, subject only to the appellate authority varying the amount to be deposited. The provision did not permit security to replace cash payment. The extension and pre-deposit requirement were therefore upheld, and the challenges failed. Case-Laws VAT / Sales Tax Fri, 27 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100721