2004 (12) TMI 71

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..... nt had collected 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. – Thus, we answer the question ref .....

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..... ax from the customers amounting to Rs. 10,272 but the same had not been deposited in the treasury during the accounting period in question. However, it was paid in accordance with the provisions of the U.P. Sales Tax Rules within the prescribed period in the next accounting year. The Income-tax Officer added the said sum of Rs. 10,272 in terms of section 43B of the Act. The Commissioner of Income- .....

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