https://www.taxtmi.com/caselaws?id=148626 For the proviso to section 9(1) of the U.P. Sales Tax Act, the tax admitted by an appellant to be due is to be assessed from the position taken in the memorandum of appeal, not mechanically from the figures in the original return. The statutory scheme distinguishes the dealer's obligation to deposit tax on return turnover from the separate condition for entertaining an appeal, which depends on payment of the tax not disputed at the appellate stage. A dealer may also challenge turnover or rate earlier shown in a return if those entries were made under mistake, so the return is not conclusive for maintainability. en-us Fri, 03 May 1968 00:00:00 +0530 Wed, 01 May 2013 12:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148626 For the proviso to section 9(1) of the U.P. Sales Tax Act, the tax admitted by an appellant to be due is to be assessed from the position taken in the memorandum of appeal, not mechanically from the figures in the original return. The statutory scheme distinguishes the dealer's obligation to deposit tax on return turnover from the separate condition for entertaining an appeal, which depends on payment of the tax not disputed at the appellate stage. A dealer may also challenge turnover or rate earlier shown in a return if those entries were made under mistake, so the return is not conclusive for maintainability. Case-Laws VAT and Sales Tax Fri, 03 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148626