https://www.taxtmi.com/caselaws?id=127638 A dissolved firm that has discontinued business cannot be assessed to sales tax under the U.P. Sales Tax Act, 1948 unless the statute expressly provides for post-dissolution assessment. The Act treats a firm as a separate dealer for assessment, but it contains no provision allowing assessment or recovery proceedings against a non-existent unit after dissolution and cessation of business. By contrast with the Income-tax Act, where special provisions are needed to address discontinuance or disruption, the absence of such authority here meant the assessment orders and recovery certificate could not stand. en-us Fri, 30 Nov 1956 00:00:00 +0530 Wed, 13 Mar 2013 15:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127638 A dissolved firm that has discontinued business cannot be assessed to sales tax under the U.P. Sales Tax Act, 1948 unless the statute expressly provides for post-dissolution assessment. The Act treats a firm as a separate dealer for assessment, but it contains no provision allowing assessment or recovery proceedings against a non-existent unit after dissolution and cessation of business. By contrast with the Income-tax Act, where special provisions are needed to address discontinuance or disruption, the absence of such authority here meant the assessment orders and recovery certificate could not stand. Case-Laws VAT and Sales Tax Fri, 30 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127638