1980 (1) TMI 126

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....e disallowance of Rs. 36,337 paid as sales-tax. 2. The ITO disallowed the claim on the ground that it was found by the High Court in connection with the account year 1967-68 that no sales-tax was leviable in respect of what is known as "sales circulation business" in TC No. 15471 dt. 3rd March, 1976. The first appellate authority confirmed the disallowance on the same view. The assessee has the....

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....We have carefully considered the facts as well as the arguments. It is incorrect to say that the demand notice for this year has been vacated. The second sales-tax appeal against the assessment was allowed by the Sales-tax Tribunal following the decision of the High Court for an earlier year. The decision of the High Court is now pending before the Supreme Court, while the assessment relevant for ....