1995 (4) TMI 18

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....ellate Tribunal has referred the following two questions of law arising out of its order dated January 16, 1991, in respect of the assessment year 1987-88 under section 256(1) of the Income-tax Act, 1961. "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing that the amount of Rs. 20,680, being the unpaid sales tax liability....