https://www.taxtmi.com/caselaws?id=159937 Section 20(1) of the Tripura Sales Tax Act, 1976 is explained as requiring only the statutory minimum pre-deposit before an appeal is entertained, with the minimum worked out on the aggregate of tax and penalty where both are challenged. The proviso allows a lesser deposit only for recorded reasons, but not below fifty per cent of the assessed tax or levied penalty. Amounts already paid towards tax or penalty must be given credit under the explanation to clause (ii), so the appellant need deposit only the balance needed to reach the minimum. Insisting on separate or excess deposits in such cases is treated as unfair and unreasonable. en-us Tue, 27 Oct 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159937 Section 20(1) of the Tripura Sales Tax Act, 1976 is explained as requiring only the statutory minimum pre-deposit before an appeal is entertained, with the minimum worked out on the aggregate of tax and penalty where both are challenged. The proviso allows a lesser deposit only for recorded reasons, but not below fifty per cent of the assessed tax or levied penalty. Amounts already paid towards tax or penalty must be given credit under the explanation to clause (ii), so the appellant need deposit only the balance needed to reach the minimum. Insisting on separate or excess deposits in such cases is treated as unfair and unreasonable. Case-Laws VAT and Sales Tax Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159937