https://www.taxtmi.com/caselaws?id=148521 The proviso to section 9 of the U.P. Sales Tax Act requires pre-deposit only for appeals against assessment orders. An exemption order made under section 4(1) is not an assessment order, so the statutory pre-condition does not extend to deposit of the exemption fee before an appeal against that order is entertained. Even if the fee is treated as capitalised tax, it is not tax levied under an assessment order within section 9. The appeal could therefore be entertained without prior deposit of the exemption fee. en-us Thu, 19 Dec 1968 00:00:00 +0530 Mon, 29 Apr 2013 15:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148521 The proviso to section 9 of the U.P. Sales Tax Act requires pre-deposit only for appeals against assessment orders. An exemption order made under section 4(1) is not an assessment order, so the statutory pre-condition does not extend to deposit of the exemption fee before an appeal against that order is entertained. Even if the fee is treated as capitalised tax, it is not tax levied under an assessment order within section 9. The appeal could therefore be entertained without prior deposit of the exemption fee. Case-Laws VAT and Sales Tax Thu, 19 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148521