https://www.taxtmi.com/caselaws?id=71455 The Tribunal dismissed the miscellaneous application seeking a review based on the Patna High Court decision on the retrospective operation of the proviso to section 43B. It reiterated that if sales tax is paid within the statutory time, no disallowance under section 43B is necessary, and the proviso is not retrospective, applying only from 1-4-1988. Despite conflicting High Court decisions, the Tribunal relied on its consistent rulings and declined to reconsider its order, emphasizing its lack of jurisdiction to do so. The application was ultimately rejected in line with the Tribunal's established approach. en-us Fri, 10 Jul 1992 00:00:00 +0530 Mon, 25 Apr 2011 10:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71455 The Tribunal dismissed the miscellaneous application seeking a review based on the Patna High Court decision on the retrospective operation of the proviso to section 43B. It reiterated that if sales tax is paid within the statutory time, no disallowance under section 43B is necessary, and the proviso is not retrospective, applying only from 1-4-1988. Despite conflicting High Court decisions, the Tribunal relied on its consistent rulings and declined to reconsider its order, emphasizing its lack of jurisdiction to do so. The application was ultimately rejected in line with the Tribunal's established approach. Case-Laws Income Tax Fri, 10 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71455