1981 (1) TMI 116

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..... ld. CIT (A) to grant a relief of Rs. 6,940 claimed to be sales-tax liability relating to the asst. yr. 1970-71 but payable during the accounting year relevant to the asst. yr. 1977-78. 2. The assessee was served with demand notices by the STO to pay Rs. 7,982, Rs. 1,400 and Rs. 14,399 relating to the asst. yrs. 1971-72 1973-74 and 1974-75. The assessments were completed by the STO rejecting th .....

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..... tative relied on the order of the CIT (A). It is seen that these demands arose as a result of the assessments made by the ST Authorities who rejected the books of the assessee. Therefore, these demands did not arise when sales took place but later when the assessments were made. Since these assessments were made and demand notices served on the assessee in the previous year for the asst. yrs. 197 .....

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