https://www.taxtmi.com/caselaws?id=151434 The proviso to section 9 of the U.P. Sales Tax Act requires deposit of the tax admitted in appeal, which must be determined from the memorandum of appeal and the relief sought. An assessee cannot avoid this pre-deposit condition by disputing liability on an issue already finally decided against it, because such a denial is not bona fide and would defeat the statutory purpose. On that basis, the appellate authority was not right in entertaining the dealer's appeal without payment of the tax held payable on cane-crushers. en-us Tue, 20 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151434 The proviso to section 9 of the U.P. Sales Tax Act requires deposit of the tax admitted in appeal, which must be determined from the memorandum of appeal and the relief sought. An assessee cannot avoid this pre-deposit condition by disputing liability on an issue already finally decided against it, because such a denial is not bona fide and would defeat the statutory purpose. On that basis, the appellate authority was not right in entertaining the dealer's appeal without payment of the tax held payable on cane-crushers. Case-Laws VAT and Sales Tax Tue, 20 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151434