Tribunal denies Section 43B deduction for interest on additional sales tax, overlooks Himachal Pradesh Sales Tax Act provisions.

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....Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within the expression “any sum payable” used in Section 43B - Tribunal, not having considered the said provisions of Himachal Pradesh General Sales Tax Act has committed an error in law.... - HC....