Section 85(2) in Manipur Value Added Tax Act, 2004
(2)an appeal preferred under section 76 shall be charged with a court fee of such value not exceeding Rs. 1,000/- as may be prescribed if the amount in dispute, exceeds Rs. 1,00,000/- and any other appeal shall be charged with a court fee of such value not exceeding Rs. 100/- as may be prescribed.
