https://www.taxtmi.com/caselaws?id=152840 Interest later deemed part of tax under an amendment was held not to apply retrospectively to the assessment year in question, so it could not be treated as part of the admitted tax for appeal purposes. An appeal under the U.P. Sales Tax Act was required to satisfy the condition of prior deposit of admitted tax, and that condition was met where the tax had been paid before filing. Deposit of interest after filing did not defeat entertainability because the unamended law governed the relevant year and the right of appeal is a substantive right. en-us Fri, 07 Dec 1979 00:00:00 +0530 Thu, 11 Jul 2013 17:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152840 Interest later deemed part of tax under an amendment was held not to apply retrospectively to the assessment year in question, so it could not be treated as part of the admitted tax for appeal purposes. An appeal under the U.P. Sales Tax Act was required to satisfy the condition of prior deposit of admitted tax, and that condition was met where the tax had been paid before filing. Deposit of interest after filing did not defeat entertainability because the unamended law governed the relevant year and the right of appeal is a substantive right. Case-Laws VAT and Sales Tax Fri, 07 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152840