Expenses allowable on payment basis (43B)

Dear Friends,

Accounting of excise duty and sales tax is done by Exclusive Method i.e. through balancesheet and not through profit and loss account. In such case whatever sales tax liability remains unpaid as at yearend will not hit profit and loss account and so it should not be disallowed while computing business income if it remains unpaid till the due date of return.

Is there any judgement on above matter??please let me know....

Thanks & Regards