https://www.taxtmi.com/caselaws?id=156097 Waiver of the pre-deposit condition under the U.P. Sales Tax Act turned on whether the assessee had filed a return or admitted tax liability, not on whether the purchases were made within or outside Uttar Pradesh. The Tribunal erred in refusing waiver by relying on the place of purchase, because no finding showed that the assessee had filed a return or acknowledged liability. The pre-deposit requirement was therefore held unwarranted, and the appeal was directed to be registered and heard on merits without insisting on deposit of 10 per cent of the admitted tax. en-us Mon, 27 Feb 1989 00:00:00 +0530 Fri, 13 Sep 2013 15:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156097 Waiver of the pre-deposit condition under the U.P. Sales Tax Act turned on whether the assessee had filed a return or admitted tax liability, not on whether the purchases were made within or outside Uttar Pradesh. The Tribunal erred in refusing waiver by relying on the place of purchase, because no finding showed that the assessee had filed a return or acknowledged liability. The pre-deposit requirement was therefore held unwarranted, and the appeal was directed to be registered and heard on merits without insisting on deposit of 10 per cent of the admitted tax. Case-Laws VAT and Sales Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156097