https://www.taxtmi.com/caselaws?id=101237 A dissolved partnership firm remains capable of assessment or reassessment for pre-dissolution sales tax dues under the Bombay Sales Tax Acts, 1953 and 1959. Under the 1953 Act, the firm is treated as a separate dealer and the registration, return, assessment, reassessment, recovery and penalty provisions were read as preserving liability so that charging provisions remain effective. The 1959 Act states the position more expressly by making erstwhile partners jointly and severally liable for tax due from the firm, whether assessed before or after dissolution, confirming that proceedings for earlier liabilities may continue against the dissolved firm. en-us Fri, 05 Sep 1975 00:00:00 +0530 Thu, 13 Oct 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101237 A dissolved partnership firm remains capable of assessment or reassessment for pre-dissolution sales tax dues under the Bombay Sales Tax Acts, 1953 and 1959. Under the 1953 Act, the firm is treated as a separate dealer and the registration, return, assessment, reassessment, recovery and penalty provisions were read as preserving liability so that charging provisions remain effective. The 1959 Act states the position more expressly by making erstwhile partners jointly and severally liable for tax due from the firm, whether assessed before or after dissolution, confirming that proceedings for earlier liabilities may continue against the dissolved firm. Case-Laws VAT and Sales Tax Fri, 05 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101237