https://www.taxtmi.com/caselaws?id=158496 The expression "balance" in the pre-deposit rule was construed to mean the entire outstanding demand. Where an appeal challenged an assessment order imposing both tax and penalty, the amount payable for admission could not be bifurcated by applying separate percentages to tax and penalty components. The statutory pre-deposit requirement therefore applied to the total balance due from the dealer, and the demand had to be computed on the full outstanding amount rather than split up for appeal admission. en-us Thu, 19 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 16:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158496 The expression "balance" in the pre-deposit rule was construed to mean the entire outstanding demand. Where an appeal challenged an assessment order imposing both tax and penalty, the amount payable for admission could not be bifurcated by applying separate percentages to tax and penalty components. The statutory pre-deposit requirement therefore applied to the total balance due from the dealer, and the demand had to be computed on the full outstanding amount rather than split up for appeal admission. Case-Laws VAT and Sales Tax Thu, 19 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158496