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    <title>2011 (12) TMI 198 - Delhi High Court</title>
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    <description>A pre-deposit requirement for hearing a VAT appeal was found unwarranted where the accepted original return disclosed no enforceable tax demand and no additional tax liability survived in assessment. The rejected revised return did not alter that position, so directing deposit of 15% of tax, interest and penalty as a pre-condition to appellate hearing was set aside. The question of law was answered in favour of the appellant, and the underlying tax appeals were not decided on merits.</description>
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    <pubDate>Tue, 20 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2011 (12) TMI 198 - Delhi High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=208901</link>
      <description>A pre-deposit requirement for hearing a VAT appeal was found unwarranted where the accepted original return disclosed no enforceable tax demand and no additional tax liability survived in assessment. The rejected revised return did not alter that position, so directing deposit of 15% of tax, interest and penalty as a pre-condition to appellate hearing was set aside. The question of law was answered in favour of the appellant, and the underlying tax appeals were not decided on merits.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 20 Dec 2011 00:00:00 +0530</pubDate>
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