https://www.taxtmi.com/caselaws?id=158558 Under section 20(5) of the Punjab General Sales Tax Act, 1948, an appeal could be entertained only on proof of payment of tax or penalty, subject to limited waiver or reduction where the dealer was unable to pay. Interest under section 11-D created a substantive liability, but it could not be read into the appellate pre-deposit requirement because the provision was confined to tax and penalty. The court therefore held that prior deposit of interest could not be insisted upon as a condition precedent for admission of the appeal, and the appeal on that demand was to be entertained without such payment. en-us Tue, 23 Aug 1994 00:00:00 +0530 Thu, 31 Oct 2013 12:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158558 Under section 20(5) of the Punjab General Sales Tax Act, 1948, an appeal could be entertained only on proof of payment of tax or penalty, subject to limited waiver or reduction where the dealer was unable to pay. Interest under section 11-D created a substantive liability, but it could not be read into the appellate pre-deposit requirement because the provision was confined to tax and penalty. The court therefore held that prior deposit of interest could not be insisted upon as a condition precedent for admission of the appeal, and the appeal on that demand was to be entertained without such payment. Case-Laws VAT and Sales Tax Tue, 23 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158558