2015 (11) TMI 1004

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dv. Mr. Arijit Prasad, Adv. Ms. Sadhana Sandhu, Adv. Ms. Swarupama Chaturvedi, Adv. Ms. Natasha Vinayak, Adv. Mr. S. A. Haseeb, Adv. Ms. Anil Katiyar, Adv. Mr. B. V. Balaram Das, Adv For the Respondent : Mr. Jehangir D. Mistri, Sr. Adv. Mr. Niraj Sheth, Adv. Mr. Rustom B. Hathikhanawala, Adv ORDER By the impugned judgment dated 10.06.2010, the Division Bench of the Bombay High Court has d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x from customers and defer its payments to the State Government. Under the aforesaid scheme, the assessee was entitled to pay the sales tax so collected in five equal installments starting from April 20, 2010. In the return filed by the assessee, the deduction towards the sales tax was claimed. The Assessing Officer, however, disallowed the same while applying the provisions of Section 41(1)(a) of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dues and even if there was such a cessation, no benefit was obtained by the assessee. This contention was supported by the fact that the issue pertaining to the sales tax liability was decided by the Sales Tax Tribunal by its judgment dated 08.02.2008 and the Tribunal has specifically upheld the decision of the assessing authorities declining to grant credit to the assessee of payment which was ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... July 2008, it is not possible for the Court to accept the contention that there was a remission or cessation of liability. Since the record before the Court does not disclose that there was a remission or cessation of liability, one of the requirements spelt out for the applicability of Section 41(1)(a) has not been fulfilled in the facts of the present case." In view of the aforesaid facts, w....