https://www.taxtmi.com/caselaws?id=21982 The High Court affirmed the Tribunal's decision that sales tax liability accrued when demand notices were received, allowing deduction of the amount demanded in the relevant previous year. The court relied on Supreme Court cases and principles to support the assessee's position, emphasizing that liability became enforceable upon receipt of the demand notice. The judgment clarified the timing of liability accrual and deductibility of sales tax in total income accounting, aligning with established legal principles and precedents. en-us Wed, 29 May 1991 00:00:00 +0530 Sat, 05 Dec 2009 12:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21982 The High Court affirmed the Tribunal's decision that sales tax liability accrued when demand notices were received, allowing deduction of the amount demanded in the relevant previous year. The court relied on Supreme Court cases and principles to support the assessee's position, emphasizing that liability became enforceable upon receipt of the demand notice. The judgment clarified the timing of liability accrual and deductibility of sales tax in total income accounting, aligning with established legal principles and precedents. Case-Laws Income Tax Wed, 29 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21982