https://www.taxtmi.com/caselaws?id=152577 An appeal against assessment was maintainable where the assessee had deposited the tax admitted in the return, even though the revenue later claimed a higher rate. The proviso was construed to require payment of the tax admitted by the appellant as due in the return, including the rate applied on the returned turnover. Rule 41(2) was read as requiring the assessee to first calculate and deposit the tax shown in the return. The commentary notes that compelling the appellate authority to decide the correct tax rate at the stage of entertainment would be anomalous, because that very rate was in dispute in the appeal. en-us Wed, 13 Sep 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152577 An appeal against assessment was maintainable where the assessee had deposited the tax admitted in the return, even though the revenue later claimed a higher rate. The proviso was construed to require payment of the tax admitted by the appellant as due in the return, including the rate applied on the returned turnover. Rule 41(2) was read as requiring the assessee to first calculate and deposit the tax shown in the return. The commentary notes that compelling the appellate authority to decide the correct tax rate at the stage of entertainment would be anomalous, because that very rate was in dispute in the appeal. Case-Laws VAT and Sales Tax Wed, 13 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152577