1995 (1) TMI 348 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh considered questions regarding the payment of balance amount due under the M.P. General Sales Tax Act, 1958. The Court held that depositing a part of the balance amount is a condition precedent for admitting the appeal, not for filing it. The Court ruled in favor of the assessee, stating that the appeal should be taken back on file and dealt with on merits.