https://www.taxtmi.com/caselaws?id=149899 For purposes of the second proviso to section 34(1) of the Kerala General Sales Tax Act, 1963, "admitted tax" is to be computed from the turnover and tax liability not disputed in the memorandum of appeal. It is not determined by the turnover shown in the return or by concessions made during assessment proceedings. The appellate authority must therefore look to the appeal itself to identify the undisputed portion and the tax payable on it before entertaining the appeal. On that basis, insisting on payment of an amount beyond the tax admittedly due on the disputed and undisputed portions was incorrect and rendered the dismissal unlawful. en-us Mon, 15 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 10:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149899 For purposes of the second proviso to section 34(1) of the Kerala General Sales Tax Act, 1963, "admitted tax" is to be computed from the turnover and tax liability not disputed in the memorandum of appeal. It is not determined by the turnover shown in the return or by concessions made during assessment proceedings. The appellate authority must therefore look to the appeal itself to identify the undisputed portion and the tax payable on it before entertaining the appeal. On that basis, insisting on payment of an amount beyond the tax admittedly due on the disputed and undisputed portions was incorrect and rendered the dismissal unlawful. Case-Laws VAT and Sales Tax Mon, 15 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149899