Remission of sale-tax loan on prepayment of loan amount won’t be deemed as remission of liability un

IT : Where in terms of 'Madhya Pradesh Government Conversion of Amount of Deferred Tax into Loan Liability Scheme, 1989', sales-tax payable was converted into loan which was repaid on an early date, concession received on said pre-payment of loan did not amount to remission or cessation of liability so as to attract relevant provisions of Act