https://www.taxtmi.com/caselaws?id=68169 Interest forming part of a statutory sales-tax liability was treated as subject to section 43B's actual-payment rule, so the outstanding interest remained disallowable and the revisional order was sustained on that point. By contrast, sales-tax paid before the due date for filing the return was held allowable because the proviso to section 43B operated retrospectively, and the earlier disallowance could not stand once payment had been made within that time. The appeal was therefore allowed in part, with the assessee succeeding only on the unpaid sales-tax issue. en-us Tue, 30 Apr 1996 00:00:00 +0530 Thu, 17 Mar 2011 13:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68169 Interest forming part of a statutory sales-tax liability was treated as subject to section 43B's actual-payment rule, so the outstanding interest remained disallowable and the revisional order was sustained on that point. By contrast, sales-tax paid before the due date for filing the return was held allowable because the proviso to section 43B operated retrospectively, and the earlier disallowance could not stand once payment had been made within that time. The appeal was therefore allowed in part, with the assessee succeeding only on the unpaid sales-tax issue. Case-Laws Income Tax Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68169