1991 (1) TMI 53

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..... : B. P. JEEVAN REDDY., R. A. SHARMA JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-Under section 256(1) of the Income-tax Act, 1961, the following question has be .....

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..... d not come into force. The assessee was maintaining his accounts on the mercantile basis ; therefore, purchase tax collected by him, which was payable by him but not paid during the relevant accountin .....

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