https://www.taxtmi.com/caselaws?id=161500 A subsisting industrial tax exemption can prevent the assessed sales tax from being treated as immediately recoverable for purposes of appeal. Where the exemption period had not expired and the exemption limit had not been exhausted, the authorities could not insist on pre-deposit of the assessed tax as a condition for entertaining the assessee's statutory appeals. The insistence on deposit, including partial deposit before the Tribunal, was therefore unsustainable. The impugned orders were quashed and the appellate authority was directed to hear and decide the appeals on merits without requiring tax payment. en-us Thu, 11 Jul 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161500 A subsisting industrial tax exemption can prevent the assessed sales tax from being treated as immediately recoverable for purposes of appeal. Where the exemption period had not expired and the exemption limit had not been exhausted, the authorities could not insist on pre-deposit of the assessed tax as a condition for entertaining the assessee's statutory appeals. The insistence on deposit, including partial deposit before the Tribunal, was therefore unsustainable. The impugned orders were quashed and the appellate authority was directed to hear and decide the appeals on merits without requiring tax payment. Case-Laws VAT and Sales Tax Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161500