https://www.taxtmi.com/caselaws?id=18924 The court held in favor of the assessee and against the Revenue, affirming that the unpaid sales tax liabilities at the end of the previous year could not be disallowed under section 43B if paid within the time allowed under the relevant Sales Tax Act. The court interpreted the proviso to section 43B as clarificatory and applicable to assessment years from 1984-85 to 1987-88. No costs were awarded. en-us Mon, 27 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 18:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18924 The court held in favor of the assessee and against the Revenue, affirming that the unpaid sales tax liabilities at the end of the previous year could not be disallowed under section 43B if paid within the time allowed under the relevant Sales Tax Act. The court interpreted the proviso to section 43B as clarificatory and applicable to assessment years from 1984-85 to 1987-88. No costs were awarded. Case-Laws Income Tax Mon, 27 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18924