1991 (3) TMI 54

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....<br>Dated:- 27-3-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. JEEVAN REDDY., S. R. SINGH&nbsp; JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-The assess....

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....orrect in holding that the sales tax payable relating to the year under appeal paid in the subsequent year within the statutory time permitted by the relevant Sales Tax Act would qualify for deduction....