https://www.taxtmi.com/caselaws?id=158585 Under section 31(1) of the Tamil Nadu General Sales Tax Act, the admitted tax must actually be paid within the appeal period or within the limited condonable extension; proof of payment may be filed later when the appeal is first taken up. Payment beyond that statutory time limit does not satisfy the filing and renders the appeal barred by limitation, and earlier contrary views were disapproved. In two matters involving revised assessment orders, the payments had to be tested against the corrected liability, so they could not be treated as delayed payment of admitted tax on the facts found. The general batch was therefore rejected as time-barred, while the remand in those two cases was sustained. en-us Wed, 16 Aug 1995 00:00:00 +0530 Thu, 31 Oct 2013 15:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158585 Under section 31(1) of the Tamil Nadu General Sales Tax Act, the admitted tax must actually be paid within the appeal period or within the limited condonable extension; proof of payment may be filed later when the appeal is first taken up. Payment beyond that statutory time limit does not satisfy the filing and renders the appeal barred by limitation, and earlier contrary views were disapproved. In two matters involving revised assessment orders, the payments had to be tested against the corrected liability, so they could not be treated as delayed payment of admitted tax on the facts found. The general batch was therefore rejected as time-barred, while the remand in those two cases was sustained. Case-Laws VAT and Sales Tax Wed, 16 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158585