https://www.taxtmi.com/caselaws?id=158037 Deposit under section 38(3) of the M.P. General Sales Tax Act, 1958 was treated as a condition precedent for admission of the first or second appeal, not for filing the memorandum of appeal itself. Rule 57(2)(ii), requiring a challan to accompany the appeal, was held subordinate to the statute and incapable of enlarging the substantive requirement. Payment made before disposal satisfied the statutory condition, so the appeal could not be rejected merely because proof of deposit was not filed with the memorandum. en-us Fri, 13 Jan 1995 00:00:00 +0530 Tue, 15 Oct 2013 14:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158037 Deposit under section 38(3) of the M.P. General Sales Tax Act, 1958 was treated as a condition precedent for admission of the first or second appeal, not for filing the memorandum of appeal itself. Rule 57(2)(ii), requiring a challan to accompany the appeal, was held subordinate to the statute and incapable of enlarging the substantive requirement. Payment made before disposal satisfied the statutory condition, so the appeal could not be rejected merely because proof of deposit was not filed with the memorandum. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158037