https://www.taxtmi.com/caselaws?id=156117 Section 38(3)(c) of the M.P. General Sales Tax Act, 1968 was interpreted to require deposit of one-half of the total balance due, including both tax and penalty, before a first or second appeal could be admitted. The Court read the phrase "such balance" as referring back to the full balance due from the dealer under section 38(3), and applied that requirement where the appeal challenged a composite assessment order carrying penalty under section 43. On that footing, the appeal was not maintainable without payment of one-half of the combined tax and penalty demand, and the Tribunal's contrary view was rejected. en-us Tue, 09 Feb 1988 00:00:00 +0530 Fri, 13 Sep 2013 17:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156117 Section 38(3)(c) of the M.P. General Sales Tax Act, 1968 was interpreted to require deposit of one-half of the total balance due, including both tax and penalty, before a first or second appeal could be admitted. The Court read the phrase "such balance" as referring back to the full balance due from the dealer under section 38(3), and applied that requirement where the appeal challenged a composite assessment order carrying penalty under section 43. On that footing, the appeal was not maintainable without payment of one-half of the combined tax and penalty demand, and the Tribunal's contrary view was rejected. Case-Laws VAT and Sales Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156117