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2020 (3) TMI 305 - HC - VAT and Sales TaxMaintainability of appeal - appeal was dismissed for non-payment of pre-deposit - HELD THAT:- The Tribunal could not have ordered to pay an amount of pre-deposit on the basis of the turnover. The amount of pre-deposit is to corelate with the amount of tax demand and not with the amount of turnover of the assessee. We modify the order passed by the Tribunal and substitute the amount of pre-deposit being 5% of the tax demand, as condition precedent of entertaining the appeal, under Section 73(4) of the VAT Act. Petition allowed.
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