https://www.taxtmi.com/caselaws?id=156306 On a fresh assessment made after remand, the right to appeal is governed by the procedural requirements in force on the date of that fresh assessment order, not by the date of the original assessment that was set aside. Where the U.P. Sales Tax Act required a pre-deposit of 20 per cent of the assessed tax, that condition applied before filing the first appeal against the fresh order. The Tribunal's contrary view was held to be incorrect, and the appellate authorities were required to enforce compliance with the then-operative pre-deposit requirement. en-us Fri, 02 Feb 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156306 On a fresh assessment made after remand, the right to appeal is governed by the procedural requirements in force on the date of that fresh assessment order, not by the date of the original assessment that was set aside. Where the U.P. Sales Tax Act required a pre-deposit of 20 per cent of the assessed tax, that condition applied before filing the first appeal against the fresh order. The Tribunal's contrary view was held to be incorrect, and the appellate authorities were required to enforce compliance with the then-operative pre-deposit requirement. Case-Laws VAT and Sales Tax Fri, 02 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156306