1980 (9) TMI 153

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....questions stated to be of law and said to arise out of this Tribunal's order in I.T.A. No. 1118/Mds/79 dt. 9th Jan., 1980 in the case of Shri S. Ayyadurai, for the asst. yr. 1974-75: (i) Whether, on the facts and in the circumstances of the case, the Appl. Tribunal was right in deleting the disallowance of Rs. 36,377 claimed as Sales-tax liability by the assessee for the asst. yr. 1974-75? (....

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....to successful subscribers is not a sale for sales-tax purposes. But this Tribunal found that though the decision of the High Court at the time of assessment was in tax payer's favour, the matter was pending before the Supreme Court. Under these circumstances, this Tribunal was of the view that it will be incorrect to assume that the demand in existence as on the last day of the accounting year was....