https://www.taxtmi.com/caselaws?id=43507 Section 20(3) of the Karnataka Sales Tax Act was construed to require pre-deposit not only of the disputed tax but also of additional tax levied under Section 6B, because the Act treated that levy as part of the assessed liability and applied its provisions to it. The court held that the expression "tax" in the appellate pre-deposit provision included the additional tax, as it was automatically computed by reference to the main sales tax or purchase tax and formed an integral part of the assessment. Non-payment of the additional tax therefore barred entertainment of the appeal. en-us Tue, 13 Apr 1993 00:00:00 +0530 Thu, 24 Jul 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43507 Section 20(3) of the Karnataka Sales Tax Act was construed to require pre-deposit not only of the disputed tax but also of additional tax levied under Section 6B, because the Act treated that levy as part of the assessed liability and applied its provisions to it. The court held that the expression "tax" in the appellate pre-deposit provision included the additional tax, as it was automatically computed by reference to the main sales tax or purchase tax and formed an integral part of the assessment. Non-payment of the additional tax therefore barred entertainment of the appeal. Case-Laws VAT and Sales Tax Tue, 13 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43507