https://www.taxtmi.com/caselaws?id=127362 A subsisting partnership that carried on the business during the relevant assessment year had to be treated as the taxable dealer, so assessment on an individual partner was not sustainable. The partnership deed and dissolution memorandum showed that the firm continued until dissolution, and the contract was entered into in the firm's name during that period. The court also held that the dealer definition and partnership rules did not authorise individual assessment of a partner for the firm's turnover; the distinction between assessment and recovery did not alter that result. The firm remained liable for the tax, and the revision failed. en-us Mon, 25 Jul 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127362 A subsisting partnership that carried on the business during the relevant assessment year had to be treated as the taxable dealer, so assessment on an individual partner was not sustainable. The partnership deed and dissolution memorandum showed that the firm continued until dissolution, and the contract was entered into in the firm's name during that period. The court also held that the dealer definition and partnership rules did not authorise individual assessment of a partner for the firm's turnover; the distinction between assessment and recovery did not alter that result. The firm remained liable for the tax, and the revision failed. Case-Laws VAT and Sales Tax Mon, 25 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127362