https://www.taxtmi.com/caselaws?id=62662 Dissolution of a firm from 23 July 1970 precluded its assessment to sales tax for assessment year 1969-70 because the statutory authority to assess a dissolved firm was inserted only later through section 12-A of the Bengal Finance (Sales Tax) Act, 1941. A categorical dissolution finding made for subsequent assessment years was treated as conclusive where the same factual foundation governed the relevant year. Although each assessment year is ordinarily separate, remand was considered unnecessary because the dissolution issue had already been definitively determined. The assessment could not be sustained. en-us Mon, 24 Jan 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62662 Dissolution of a firm from 23 July 1970 precluded its assessment to sales tax for assessment year 1969-70 because the statutory authority to assess a dissolved firm was inserted only later through section 12-A of the Bengal Finance (Sales Tax) Act, 1941. A categorical dissolution finding made for subsequent assessment years was treated as conclusive where the same factual foundation governed the relevant year. Although each assessment year is ordinarily separate, remand was considered unnecessary because the dissolution issue had already been definitively determined. The assessment could not be sustained. Case-Laws VAT and Sales Tax Mon, 24 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62662