https://www.taxtmi.com/caselaws?id=17809 The court ruled in favor of the Revenue, denying the assessee's claim for a deduction of sales tax liability on turnover for assessment years 1976-77 and 1977-78. The court emphasized the necessity of concrete evidence to support the claimed liability, noting that the assessee failed to establish an admitted liability for the deduction. Without proof of the liability, the deduction was disallowed, aligning with the Revenue's argument that no statutory liability existed and that the previous ruling by the Board of Revenue in favor of the assessee further supported this decision. en-us Wed, 08 May 1996 00:00:00 +0530 Thu, 24 Sep 2009 18:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17809 The court ruled in favor of the Revenue, denying the assessee's claim for a deduction of sales tax liability on turnover for assessment years 1976-77 and 1977-78. The court emphasized the necessity of concrete evidence to support the claimed liability, noting that the assessee failed to establish an admitted liability for the deduction. Without proof of the liability, the deduction was disallowed, aligning with the Revenue's argument that no statutory liability existed and that the previous ruling by the Board of Revenue in favor of the assessee further supported this decision. Case-Laws Income Tax Wed, 08 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17809