https://www.taxtmi.com/caselaws?id=60895 The Tribunal rejected the assessee's claim for deduction of sales-tax and surcharge paid at an enhanced rate for the assessment year 1983-84. It held that the liability accrued upon the amendment of the law in 1979, not upon the vacation of the stay order in 1982. The Tribunal emphasized that the demand was created by the amending law itself, and the stay order only suspended the liability. Therefore, the assessee's claim for deduction was denied based on the retrospective effect of the amending law in determining the accrual of liability. en-us Mon, 11 Apr 1994 00:00:00 +0530 Sat, 08 Jan 2011 14:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60895 The Tribunal rejected the assessee's claim for deduction of sales-tax and surcharge paid at an enhanced rate for the assessment year 1983-84. It held that the liability accrued upon the amendment of the law in 1979, not upon the vacation of the stay order in 1982. The Tribunal emphasized that the demand was created by the amending law itself, and the stay order only suspended the liability. Therefore, the assessee's claim for deduction was denied based on the retrospective effect of the amending law in determining the accrual of liability. Case-Laws Income Tax Mon, 11 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60895