https://www.taxtmi.com/caselaws?id=66622 The Tribunal dismissed the revenue's appeals and upheld the Commissioner (Appeals)'s decision. It was held that the amounts deleted by the Commissioner (Appeals) should not be included in the trading receipts of the assessee until the liability to pay sales tax was determined. The Tribunal also confirmed that the assessee followed the mercantile system of accounting for sales tax collections and payments, rejecting the revenue's claims of a cash system of accounting. en-us Wed, 21 Apr 1982 00:00:00 +0530 Sat, 05 Mar 2011 12:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66622 The Tribunal dismissed the revenue's appeals and upheld the Commissioner (Appeals)'s decision. It was held that the amounts deleted by the Commissioner (Appeals) should not be included in the trading receipts of the assessee until the liability to pay sales tax was determined. The Tribunal also confirmed that the assessee followed the mercantile system of accounting for sales tax collections and payments, rejecting the revenue's claims of a cash system of accounting. Case-Laws Income Tax Wed, 21 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66622