TMI Blog1990 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... tions to this court : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the accrued sales tax liability of Rs. 4,84,040 is an allowable deduction during the year under consideration ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in allowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re are other facts which exist which have to be taken note of. The question involved is with regard to the deduction of the sales tax claimed as a liability by the respondent. It appears that, by a notification in force in 1973, sales tax was sought to be levied by the State of West Bengal on skimmed milk powder. This notification was challenged by filing a writ petition in the Calcutta High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of these income-tax references by this court, the Tribunal on July 27, 1988, made a reference under ITA No. 2907 of 1982 in respect of the assessment year 1978-79. In this order, the Tribunal has not referred to its earlier order passed under section 256(1) nor has it referred to the order passed by this court under section 256(2) of the Act. It appears that the decision not to call for a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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