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1973 (9) TMI 92 - MADRAS HIGH COURTExtract: .......ssee has maintained his accounts in relation to the sales tax collections only on cash basis and, therefore, only when he pays out the amount for discharging his sales tax liability he can claim deduction. We, therefore, answer the question against the assessee. The revenue will have its costs. Counsel s fee Rs. 250. Reference answered accordingly.
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