TaxTMI 
TaxTMI 
2003 (3) TMI 21
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...., the assessee claimed Rs. 1,27,058 being the demand of Rajasthan sales tax and Central sales tax pertaining to the accounting year ended on September 30, 1975, and September 30, 1976. The claim of the assessee was rejected by the Income-tax Officer on the ground that the demand did not relate to this year. The Income-tax Officer has further pointed out that the demand raised has already been quashed in the year 1983-84 by the Deputy Commissioner (Appeals) of the Sales Tax Department. The view taken by the Income-tax Officer has been confirmed by the Commissioner of Income-tax (Appeals). In appeal before the Tribunal, the Tribunal has followed its earlier order given in the earlier years, i.e., 1981-82 and 1982-83, and allowed the claim o....
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....te that the liability of Rs. 1,27,058 on account of sales tax demand relates to the assessment year 1975-76. In the main order of the Tribunal, in appeal, the Tribunal has just followed its view on the issue taken in the assessment year 1982-83 in the case of this very assessee. In 198283, in the case of this very assessee, the similar issue has been considered and concluded by the Tribunal in para. 20 of its order, which reads as under: "In our opinion, the claim of the assessee for allowance of this amount is quite in order because till demand was raised the assessee did not know that such a demand would be raised and could not, therefore, provide for it in its books of account. This is not the normal type of sales tax on sale of goods w....