https://www.taxtmi.com/caselaws?id=240777 A statutory pre-deposit requirement under the Tamil Nadu VAT framework conditions the entertainment of an appeal, but failure to deposit does not justify returning the memorandum of appeal at the stage of presentation; the appeal may be withheld from merits until compliance is made. The disputed adjustment of the departmental amount against the assessee's claim was not finally decided in the appeal, and was left open for independent proceedings, so the finding of proper adjustment was set aside. en-us Tue, 03 Sep 2013 00:00:00 +0530 Wed, 06 Jul 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240777 A statutory pre-deposit requirement under the Tamil Nadu VAT framework conditions the entertainment of an appeal, but failure to deposit does not justify returning the memorandum of appeal at the stage of presentation; the appeal may be withheld from merits until compliance is made. The disputed adjustment of the departmental amount against the assessee's claim was not finally decided in the appeal, and was left open for independent proceedings, so the finding of proper adjustment was set aside. Case-Laws VAT and Sales Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240777