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1965 (8) TMI 8 - ALLAHABAD HIGH COURTOn Aug. 21, 1957 assessee debited a sum of Rs. 29,482 in its accounts as additional sales tax payable under the U.P. Sales Tax (Amendment) Act, 1956, which replaced - held that On Aug. 21, 1957, when the debit entry was raised, admittedly, there was no valid Sales Tax (Amendment) Act under which the tax of Rs. 10,962 could have been claimed by the sales tax authority from the assessee - therefore, there was no such enforceable liability against the assessee
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