Ques 1) Sales tax is a liability or expense for an assessee.
Ques 2) As per sec 43B of IT Act, " Notwithstanding anything contained in any other provision of this Act*, a deduction otherwise allowable under this Act in respect of—
a) any sum payable by the assessee by way of tax, duty, cess or fee, (by whatever name called, under any law for the time being in force);
Now my question is, if sales tax is a liability then how non payment of sales tax can be disallowed.
if sales tax is a liability then how come allowed or disallowed question raise.. sec 43 deals with " deduction otherwise allowable"