https://www.taxtmi.com/caselaws?id=160537 An appeal against assessment could be rejected for non-payment of admitted tax where the assessee's exemption claim had already been negatived and remained unstayed at the time of filing and disposal. Once the assessee admitted the sales and the exemption under section 4-AA read with rule 3(66a) stood rejected, the tax on those sales became admitted tax within the first proviso to section 12(1) of the West Bengal Sales Tax Act, 1954. Payment of that admitted tax was a condition precedent to hearing the appeal on merits, and the later dismissal of the special leave petition did not change that position. The rejection of the appeal and the revisional order were therefore upheld. en-us Wed, 08 Dec 1999 00:00:00 +0530 Thu, 19 Dec 2013 17:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160537 An appeal against assessment could be rejected for non-payment of admitted tax where the assessee's exemption claim had already been negatived and remained unstayed at the time of filing and disposal. Once the assessee admitted the sales and the exemption under section 4-AA read with rule 3(66a) stood rejected, the tax on those sales became admitted tax within the first proviso to section 12(1) of the West Bengal Sales Tax Act, 1954. Payment of that admitted tax was a condition precedent to hearing the appeal on merits, and the later dismissal of the special leave petition did not change that position. The rejection of the appeal and the revisional order were therefore upheld. Case-Laws VAT and Sales Tax Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160537