https://www.taxtmi.com/caselaws?id=156098 A strict construction of section 9(1-B)(b) of the U.P. Sales Tax Act treats the pre-deposit requirement as tied to admitted liability in the returns or at any stage in the proceedings. Where an assessee filed no return and admitted no tax liability, the clause does not independently require deposit of 20 per cent of the assessed tax as a condition for entertaining the appeal. The provision's "whichever is greater" language operates only within the admitted-liability formula and does not create a separate obligation in the absence of any admission. en-us Fri, 13 Mar 1987 00:00:00 +0530 Fri, 13 Sep 2013 15:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156098 A strict construction of section 9(1-B)(b) of the U.P. Sales Tax Act treats the pre-deposit requirement as tied to admitted liability in the returns or at any stage in the proceedings. Where an assessee filed no return and admitted no tax liability, the clause does not independently require deposit of 20 per cent of the assessed tax as a condition for entertaining the appeal. The provision's "whichever is greater" language operates only within the admitted-liability formula and does not create a separate obligation in the absence of any admission. Case-Laws VAT and Sales Tax Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156098