https://www.taxtmi.com/caselaws?id=151115 The proviso to section 9(1) of the U.P. Sales Tax Act was treated as applying only where tax had actually been admitted by the assessee before the assessing authority or in the assessment proceedings. If no tax was so admitted, the condition for deposit of admitted tax was not attracted, even if tax was otherwise found payable in law. On that basis, an appeal could not be rejected for want of deposit where the record showed no admitted tax in the assessment proceedings, and the appeal remained maintainable without such deposit. en-us Fri, 28 Nov 1975 00:00:00 +0530 Thu, 30 May 2013 15:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151115 The proviso to section 9(1) of the U.P. Sales Tax Act was treated as applying only where tax had actually been admitted by the assessee before the assessing authority or in the assessment proceedings. If no tax was so admitted, the condition for deposit of admitted tax was not attracted, even if tax was otherwise found payable in law. On that basis, an appeal could not be rejected for want of deposit where the record showed no admitted tax in the assessment proceedings, and the appeal remained maintainable without such deposit. Case-Laws VAT and Sales Tax Fri, 28 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151115