https://www.taxtmi.com/caselaws?id=128918 An amended appeal provision under the Andhra Pradesh General Sales Tax Act was construed to remove the earlier requirement of pre-deposit of penalty before an appeal could be entertained. The court held that the deletion of words referring to payment of penalty had to be given full effect, because reading "tax" to include penalty would defeat the legislative purpose of easing hardship. The Tribunal's insistence on prior deposit was therefore treated as an to exercise jurisdiction vested in it, and the appellate orders refusing to hear the matter were quashed. The appeals were directed to be heard on merits without pre-deposit of penalty. en-us Thu, 28 Nov 1963 00:00:00 +0530 Mon, 15 Apr 2013 10:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128918 An amended appeal provision under the Andhra Pradesh General Sales Tax Act was construed to remove the earlier requirement of pre-deposit of penalty before an appeal could be entertained. The court held that the deletion of words referring to payment of penalty had to be given full effect, because reading "tax" to include penalty would defeat the legislative purpose of easing hardship. The Tribunal's insistence on prior deposit was therefore treated as an to exercise jurisdiction vested in it, and the appellate orders refusing to hear the matter were quashed. The appeals were directed to be heard on merits without pre-deposit of penalty. Case-Laws VAT and Sales Tax Thu, 28 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128918