https://www.taxtmi.com/caselaws?id=151519 For the proviso to section 9(1) of the U.P. Sales Tax Act, "tax admitted" is determined by reference to the return filed before the assessing authority, not merely the memorandum of appeal. An assessee cannot evade the statutory deposit requirement by taking a different stand on appeal from the one disclosed in the return. On the facts, the assessee had disclosed turnover in the return but disputed liability in appeal, so the appellate authority was justified in rejecting the appeal for non-deposit of admitted tax, and the revisional authority erred in holding that section 9 had been complied with. en-us Thu, 16 Sep 1976 00:00:00 +0530 Thu, 06 Jun 2013 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151519 For the proviso to section 9(1) of the U.P. Sales Tax Act, "tax admitted" is determined by reference to the return filed before the assessing authority, not merely the memorandum of appeal. An assessee cannot evade the statutory deposit requirement by taking a different stand on appeal from the one disclosed in the return. On the facts, the assessee had disclosed turnover in the return but disputed liability in appeal, so the appellate authority was justified in rejecting the appeal for non-deposit of admitted tax, and the revisional authority erred in holding that section 9 had been complied with. Case-Laws VAT and Sales Tax Thu, 16 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151519