https://www.taxtmi.com/caselaws?id=60175 Sales-tax liability is deductible only when it crystallises on assessment and demand, not merely when the underlying sales were made. Demand notices issued in the relevant previous year for earlier assessment periods were therefore treated as allowable deductions. A customer remission granted on 1 April 1976 was also accepted as a deductible item, with no basis shown to disturb the appellate finding. The fact that an assessment for 1970-71 was later reopened and reassessed did not change the year in which the liability originally arose. The appellate order was sustained on all disputed items, and both the departmental appeal and the assessee's cross-objection were rejected. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60175 Sales-tax liability is deductible only when it crystallises on assessment and demand, not merely when the underlying sales were made. Demand notices issued in the relevant previous year for earlier assessment periods were therefore treated as allowable deductions. A customer remission granted on 1 April 1976 was also accepted as a deductible item, with no basis shown to disturb the appellate finding. The fact that an assessment for 1970-71 was later reopened and reassessed did not change the year in which the liability originally arose. The appellate order was sustained on all disputed items, and both the departmental appeal and the assessee's cross-objection were rejected. Case-Laws Income Tax Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60175