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1995 (1) TMI 348
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....ions of law have been referred by the Appellate Tribunal at the instance of the Revenue under section 44(1) of the M.P. General Sales Tax Act, 1958 (for short "the Act"): (i) Whether, under the facts and circumstances of the case, the payment of Rs. 4,225 was in conformity with the requirement of section 38(3) of the M.P. General Sales Tax Act, 1958? (ii) Whether, under the facts and ....
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....d rule 69-A were also imposed. Assessee filed an appeal before the appellate authority depositing only Rs. 4,275. Notice was issued to him to show cause why on account of non- payment of balance amount due as required under section 38(3) of the Act, the appeal should not be dismissed. Thereafter he deposited the balance due. Nevertheless the appellate authority dismissed the appeal. This order has....
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....47 STC 164 (MP) and Sadhana Enterprises v. Commissioner of Sales Tax [1987] 64 STC 172 (MP); [1986] 19 VKN 74. 4.. Question No. 1 has to be answered in favour of the assessee. Question No. 2 relates to the alleged requirement to amend the memorandum of appeal. The assessee, after depositing the balance amount, did not seek amendment of the memorandum of appeal. His appeal was not dismissed on t....