https://www.taxtmi.com/caselaws?id=159097 Payment of admitted tax within the maximum period permitted for filing the appeal was treated as a condition for maintaining the appeal under the second proviso to section 31 of the Tamil Nadu General Sales Tax Act read with section 9(2) of the Central Sales Tax Act, 1956. The Court held that this requirement could not be separated from the appellate filing timeline, following the binding Full Bench view, although proof of payment could be filed later. As the admitted tax was paid after expiry of the extended filing period, the appeal was ineffective and the impugned order could not stand. en-us Tue, 30 Sep 1997 00:00:00 +0530 Fri, 15 Nov 2013 15:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159097 Payment of admitted tax within the maximum period permitted for filing the appeal was treated as a condition for maintaining the appeal under the second proviso to section 31 of the Tamil Nadu General Sales Tax Act read with section 9(2) of the Central Sales Tax Act, 1956. The Court held that this requirement could not be separated from the appellate filing timeline, following the binding Full Bench view, although proof of payment could be filed later. As the admitted tax was paid after expiry of the extended filing period, the appeal was ineffective and the impugned order could not stand. Case-Laws VAT and Sales Tax Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159097