https://www.taxtmi.com/caselaws?id=153263 Where the statutory exemption or turnover threshold means no tax liability arises on the returned turnover, there is no legally supportable component of "tax not disputed in appeal" for purposes of a pre-deposit bar. The Karnataka High Court's reasoning was that, on the facts, the entire tax determined by the assessing authority remained in dispute and the appellate authorities erred in treating the appeal as barred for non-payment of alleged undisputed tax. The result is that the maintainability bar under section 20(3) of the Karnataka Sales Tax Act did not apply, and the appeal should have been entertained without insisting on pre-deposit. en-us Mon, 02 Nov 1981 00:00:00 +0530 Sat, 20 Jul 2013 15:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153263 Where the statutory exemption or turnover threshold means no tax liability arises on the returned turnover, there is no legally supportable component of "tax not disputed in appeal" for purposes of a pre-deposit bar. The Karnataka High Court's reasoning was that, on the facts, the entire tax determined by the assessing authority remained in dispute and the appellate authorities erred in treating the appeal as barred for non-payment of alleged undisputed tax. The result is that the maintainability bar under section 20(3) of the Karnataka Sales Tax Act did not apply, and the appeal should have been entertained without insisting on pre-deposit. Case-Laws VAT and Sales Tax Mon, 02 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153263