https://www.taxtmi.com/caselaws?id=155589 Section 43(5) of the Delhi Sales Tax Act, 1975 was construed to cover a second appeal before the Sales Tax Tribunal, because an appellate order determining tax liability was treated as part of the assessment process and the original assessment was regarded as merging in the appellate order. The pre-deposit condition therefore applied to the second appeal, and the Tribunal could not entertain it without compliance. The High Court also declined interference under article 226 because an effective statutory appellate remedy existed and the assessment and appellate orders were not fit for writ intervention. en-us Tue, 07 Mar 1989 00:00:00 +0530 Thu, 05 Sep 2013 16:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155589 Section 43(5) of the Delhi Sales Tax Act, 1975 was construed to cover a second appeal before the Sales Tax Tribunal, because an appellate order determining tax liability was treated as part of the assessment process and the original assessment was regarded as merging in the appellate order. The pre-deposit condition therefore applied to the second appeal, and the Tribunal could not entertain it without compliance. The High Court also declined interference under article 226 because an effective statutory appellate remedy existed and the assessment and appellate orders were not fit for writ intervention. Case-Laws VAT and Sales Tax Tue, 07 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155589