https://www.taxtmi.com/caselaws?id=144203 Section 21(6) of the Andhra Pradesh General Sales Tax Act applies only where the earlier appellate or revisional order contains a real determination of tax payable on merits. Because the earlier appeals were dismissed in limine without adjudicating tax liability, there was no statutory basis to require prior deposit of the disputed tax as a condition for entertaining the second appeals. The Tribunal's insistence on payment was therefore unjustified, and the appellate process had to proceed without that deposit condition. The High Court accordingly held the provision inapplicable on these facts and directed the appeals to be dealt with on that footing. en-us Thu, 16 Apr 1964 00:00:00 +0530 Mon, 22 Apr 2013 14:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144203 Section 21(6) of the Andhra Pradesh General Sales Tax Act applies only where the earlier appellate or revisional order contains a real determination of tax payable on merits. Because the earlier appeals were dismissed in limine without adjudicating tax liability, there was no statutory basis to require prior deposit of the disputed tax as a condition for entertaining the second appeals. The Tribunal's insistence on payment was therefore unjustified, and the appellate process had to proceed without that deposit condition. The High Court accordingly held the provision inapplicable on these facts and directed the appeals to be dealt with on that footing. Case-Laws VAT and Sales Tax Thu, 16 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144203