https://www.taxtmi.com/caselaws?id=101553 The Bombay Sales Tax Act, 1959 was construed to allow assessment of a dissolved firm for tax liabilities arising from transactions completed before dissolution. The Court applied its earlier majority view and read sections 18 and 19(3) as showing that dissolution does not defeat assessment of pre-dissolution liabilities. On that basis, the notice issued under section 33 for the relevant period was within power, and the challenge to the assessment notice failed. en-us Wed, 09 Feb 1977 00:00:00 +0530 Fri, 13 Sep 2013 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101553 The Bombay Sales Tax Act, 1959 was construed to allow assessment of a dissolved firm for tax liabilities arising from transactions completed before dissolution. The Court applied its earlier majority view and read sections 18 and 19(3) as showing that dissolution does not defeat assessment of pre-dissolution liabilities. On that basis, the notice issued under section 33 for the relevant period was within power, and the challenge to the assessment notice failed. Case-Laws VAT and Sales Tax Wed, 09 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101553