https://www.taxtmi.com/caselaws?id=128664 Under Rule 85 of the Orissa Sales Tax Rules, 1947, appeal fee depends on the "amount in dispute", meaning the difference between the tax or penalty demanded and the amount admitted payable. In an appeal against a remand order, where no fresh assessment had yet quantified liability, no determinable amount in dispute existed. The Tribunal's attempt to compute fee on five per cent of an unascertained amount was an error of law. Only the prescribed minimum fee of one rupee was payable, and the enhanced fee demand was quashed; any excess fee already paid was refundable in accordance with law. en-us Tue, 02 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 10:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128664 Under Rule 85 of the Orissa Sales Tax Rules, 1947, appeal fee depends on the "amount in dispute", meaning the difference between the tax or penalty demanded and the amount admitted payable. In an appeal against a remand order, where no fresh assessment had yet quantified liability, no determinable amount in dispute existed. The Tribunal's attempt to compute fee on five per cent of an unascertained amount was an error of law. Only the prescribed minimum fee of one rupee was payable, and the enhanced fee demand was quashed; any excess fee already paid was refundable in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128664