2004 (12) TMI 71

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..... x Act, 1961, hereinafter referred to as "the Act", for opinion to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of section 43B were not applicable in respect of sales tax liability of Rs. 10,272?" The reference relates to the assessment year 1984-85. The accounting period of the respondent firm ended on Diw .....

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..... d towards sales tax in the last quarter of the accounting period had been paid over to the Sales Tax Department within the prescribed period in the next accounting year. In this view of the matter it cannot be said that the amount has not been paid over to the Sales Tax Department and the provisions of section 43B of the Act would not be attracted. In view of the foregoing discussions, we answer .....

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