https://www.taxtmi.com/caselaws?id=160136 The Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999 was treated as a valid prospective amendment that added pre-deposit requirements for entertainment of appeals, including deposit of 25% of the difference between assessed and admitted tax. The Tribunal held that the right of appeal is a vested substantive right that crystallises on the date the return is filed, or on the date the return becomes due under the Act and Rules, whichever is earlier. Where that date preceded the amendment, the new appeal conditions could not be imposed, and the earlier law continued to govern those assessments and appeals. en-us Mon, 22 Nov 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160136 The Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999 was treated as a valid prospective amendment that added pre-deposit requirements for entertainment of appeals, including deposit of 25% of the difference between assessed and admitted tax. The Tribunal held that the right of appeal is a vested substantive right that crystallises on the date the return is filed, or on the date the return becomes due under the Act and Rules, whichever is earlier. Where that date preceded the amendment, the new appeal conditions could not be imposed, and the earlier law continued to govern those assessments and appeals. Case-Laws VAT and Sales Tax Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160136