https://www.taxtmi.com/caselaws?id=100030 A dissolved firm could not be assessed to sales tax under the East Punjab General Sales Tax Act, 1948, for turnover earned before dissolution because the Act contained no express machinery authorising post-dissolution assessment. The firm was treated as a separate assessable unit, but once dissolved it ceased to exist for tax purposes and the court would not imply a power to assess it. Section 16 was only administrative, rule 40 created liability to pay tax but not a power of assessment, and the Partnership Act did not revive the firm for that purpose. The assessment was therefore invalid and the Revenue failed. en-us Mon, 01 Nov 1965 00:00:00 +0530 Tue, 28 Nov 2023 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100030 A dissolved firm could not be assessed to sales tax under the East Punjab General Sales Tax Act, 1948, for turnover earned before dissolution because the Act contained no express machinery authorising post-dissolution assessment. The firm was treated as a separate assessable unit, but once dissolved it ceased to exist for tax purposes and the court would not imply a power to assess it. Section 16 was only administrative, rule 40 created liability to pay tax but not a power of assessment, and the Partnership Act did not revive the firm for that purpose. The assessment was therefore invalid and the Revenue failed. Case-Laws VAT and Sales Tax Mon, 01 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100030