https://www.taxtmi.com/caselaws?id=128244 A firm that carried on taxable business during the relevant period remained liable to sales tax even after dissolution. Where assessment proceedings had already begun before dissolution and no notice of dissolution was given to the Sales Tax Officer within the prescribed time, the assessing authority could validly complete the pending assessment. The firm was treated as a compendious name for its partners, so dissolution did not extinguish the tax liability already incurred. On that basis, the post-dissolution assessment was upheld and the challenge failed. en-us Fri, 19 Aug 1960 00:00:00 +0530 Sat, 30 Mar 2013 13:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128244 A firm that carried on taxable business during the relevant period remained liable to sales tax even after dissolution. Where assessment proceedings had already begun before dissolution and no notice of dissolution was given to the Sales Tax Officer within the prescribed time, the assessing authority could validly complete the pending assessment. The firm was treated as a compendious name for its partners, so dissolution did not extinguish the tax liability already incurred. On that basis, the post-dissolution assessment was upheld and the challenge failed. Case-Laws VAT and Sales Tax Fri, 19 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128244