https://www.taxtmi.com/caselaws?id=152912 For an appeal maintainability condition requiring deposit of admitted tax, the relevant appeal provision governs the required payment. Where returns for the assessment year were filed, section 9(1)(a) required deposit of the tax admitted in the returns or during proceedings, whichever was greater. Although section 8(1-C) deems interest on unpaid tax to be part of tax, it does not require deposit of accrued interest as an additional condition for entertaining an appeal unless section 9(1)(a) expressly so provides. Payment of admitted tax therefore satisfied the statutory requirement, and non-payment of interest did not defeat maintainability. 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 maintainability condition requiring deposit of admitted tax, the relevant appeal provision governs the required payment. Where returns for the assessment year were filed, section 9(1)(a) required deposit of the tax admitted in the returns or during proceedings, whichever was greater. Although section 8(1-C) deems interest on unpaid tax to be part of tax, it does not require deposit of accrued interest as an additional condition for entertaining an appeal unless section 9(1)(a) expressly so provides. Payment of admitted tax therefore satisfied the statutory requirement, and non-payment of interest did not defeat maintainability. Case-Laws VAT and Sales Tax Mon, 16 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152912