https://www.taxtmi.com/caselaws?id=155831 Where an assessment was reopened under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, but no penalty was imposed, an assessee who had filed returns within time and paid tax accordingly was governed by the lower pre-deposit requirement for first appeal. The court held that the higher deposit condition under section 38(3)(e) was not attracted on those facts, and that section 38(3)(a) applied instead, requiring deposit of only 10 per cent of the balance demand. The reduced pre-deposit requirement was therefore applied in favour of the assessee. en-us Fri, 05 Aug 1988 00:00:00 +0530 Mon, 09 Sep 2013 13:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155831 Where an assessment was reopened under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, but no penalty was imposed, an assessee who had filed returns within time and paid tax accordingly was governed by the lower pre-deposit requirement for first appeal. The court held that the higher deposit condition under section 38(3)(e) was not attracted on those facts, and that section 38(3)(a) applied instead, requiring deposit of only 10 per cent of the balance demand. The reduced pre-deposit requirement was therefore applied in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 05 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155831