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2008 (2) TMI 109 - PATNA HIGH COURTAssessees did not pay the amount of sales tax so realised in that accounting year but claim deduction of the amount of sales tax collected during the last quarter of the accounting year – held that, sales tax collected in the last quarter of the accounting year was paid before the due date applicable for furnishing the return, could not be disallowed – deduction allowed – Tribunal was not correct in confirming the addition of sales tax - Tribunal has not correctly applied section 43B
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