https://www.taxtmi.com/caselaws?id=128076 A dissolved firm may still be proceeded against for sales tax assessment where dissolution was not notified to the department, and notice may validly be served on an erstwhile partner representing the firm. The escaped assessment rule was read as authorising assessment within the prescribed period, so the proposed assessments were not time-barred. Rules framed before commencement of the Andhra Pradesh General Sales Tax Act were treated as valid on coming into operation with the Act. Cereals and pulses were not treated as constitutionally exempt under Article 286(3), and levy at the purchase point, together with limited delegation to fix the point of levy, was upheld as within the statutory framework. en-us Sat, 17 Oct 1959 00:00:00 +0530 Thu, 28 Mar 2013 14:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128076 A dissolved firm may still be proceeded against for sales tax assessment where dissolution was not notified to the department, and notice may validly be served on an erstwhile partner representing the firm. The escaped assessment rule was read as authorising assessment within the prescribed period, so the proposed assessments were not time-barred. Rules framed before commencement of the Andhra Pradesh General Sales Tax Act were treated as valid on coming into operation with the Act. Cereals and pulses were not treated as constitutionally exempt under Article 286(3), and levy at the purchase point, together with limited delegation to fix the point of levy, was upheld as within the statutory framework. Case-Laws VAT and Sales Tax Sat, 17 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128076