https://www.taxtmi.com/caselaws?id=152912 For an appeal under section 9(1)(a), the maintainability condition was satisfied by depositing the admitted tax where all returns for the assessment year had been filed. Although interest under section 8(1-C) is treated as part of the tax for liability purposes, that deeming rule did not create an additional precondition for entertaining the appeal unless the appeal provision itself so required. The article therefore explains that omission to deposit accrued interest would not defeat maintainability where the statute required only payment of the admitted tax. en-us Mon, 16 Apr 1979 00:00:00 +0530 Fri, 12 Jul 2013 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152912 For an appeal under section 9(1)(a), the maintainability condition was satisfied by depositing the admitted tax where all returns for the assessment year had been filed. Although interest under section 8(1-C) is treated as part of the tax for liability purposes, that deeming rule did not create an additional precondition for entertaining the appeal unless the appeal provision itself so required. The article therefore explains that omission to deposit accrued interest would not defeat maintainability where the statute required only payment of the admitted tax. Case-Laws VAT and Sales Tax Mon, 16 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152912