STATE OF KARNATAKA vs SUNAGAR BROS.

The Supreme Court held that the mandate under Section 20(3) of the Karnataka Sales Tax Act, 1957, requiring payment of undisputed tax before entertaining an appeal, applies to additional tax under Section 6B as well. The Court clarified that 'tax' includes additional tax, and thus, the additional tax must be deposited prior to the appeal being considered. The appeal by the State was allowed, reversing the High Court's decision that had distinguished the additional tax from the tax under Section 20(3).