https://www.taxtmi.com/caselaws?id=128312 A factual finding that a partnership firm continued to exist as a registered dealer for sales tax purposes was treated as binding in reference proceedings unless shown to involve an error of law. The authorities relied on the continued use of the firm name in returns, challans, invoices, cash memos and accounts, and on the absence of intimation of dissolution under the sales tax law. The income-tax assessment treating the firm as dissolved was only evidentiary and not binding on the sales tax authorities. On those facts, the firm was held to have continued during the relevant quarters and the tax challenge failed. en-us Mon, 18 Jul 1960 00:00:00 +0530 Mon, 01 Apr 2013 11:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128312 A factual finding that a partnership firm continued to exist as a registered dealer for sales tax purposes was treated as binding in reference proceedings unless shown to involve an error of law. The authorities relied on the continued use of the firm name in returns, challans, invoices, cash memos and accounts, and on the absence of intimation of dissolution under the sales tax law. The income-tax assessment treating the firm as dissolved was only evidentiary and not binding on the sales tax authorities. On those facts, the firm was held to have continued during the relevant quarters and the tax challenge failed. Case-Laws VAT and Sales Tax Mon, 18 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128312