https://www.taxtmi.com/caselaws?id=22889 Section 43B, as amended retrospectively by the Finance Act, 1989 from 1 April 1984, had to be considered when examining whether unpaid sales tax liabilities were allowable. The High Court held that the Tribunal could not ignore the amended statutory position while dealing with the Department's request under section 256(2), because the original proposed question needed to be reframed in light of the amendment. The Tribunal was therefore directed to state the case and refer the modified question of law for decision. en-us Wed, 28 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 11:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22889 Section 43B, as amended retrospectively by the Finance Act, 1989 from 1 April 1984, had to be considered when examining whether unpaid sales tax liabilities were allowable. The High Court held that the Tribunal could not ignore the amended statutory position while dealing with the Department's request under section 256(2), because the original proposed question needed to be reframed in light of the amendment. The Tribunal was therefore directed to state the case and refer the modified question of law for decision. Case-Laws Income Tax Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22889