Krishn Kumar Lahoti, J.

1. The Order of the Court was delivered by :-This is a reference by the Income Tax Appellate Tribunal, Jabalpur Bench, Jabalpur in R.A.No. 13/Jab/1992, by which following question has been referred for the opinion of this Court:-

Whether on the facts and in the circumstances of the case and in the light of the provisions of Sec.43-B of the Income Tax Act, 1961, as existed, originally and after amendment, the Tribunal was justified in sustaining the addition of Rs. 51,918/- on account of sales tax liability?

2. Learned counsel appearing for petitioner submitted that to give effect to the provisions as contained in section 43B, first proviso was inserted w.e.f. 1989, but it was curative in nature and has to be given retrospective effect. Section 43B(a) of the Income Tax Act, 1961 was inserted to meet out various difficulties. He has placed reliance to the Apex Court judgment in Allied Motors (P) Ltd. Vs. Commissioner of Income Tax [ (1997) 224 ITR 677] and Whirlpool of India Ltd. Vs. Commissioner of Income Tax [(2000) 162 CTR (SC) 308] and submitted that this reference may be answered in favour of the assessee.

3. Shri Sanjay Lal, learned counsel appearing fo