https://www.taxtmi.com/caselaws?id=128408 A reassessment notice served within the limitation period was treated as valid, and later service of the demand notice did not change the date of the assessment order; the plea of limitation therefore failed. A dissolved partnership remained an assessable unit for sales tax because the statutory scheme treated partners as jointly and severally liable, so assessment in the firm's name continued to operate against them after dissolution. However, a receipt credited in the name of a partner with an independent business could not be included in the firm's turnover without material linking it to the partnership business, so that amount was excluded from assessment. en-us Wed, 06 Sep 1961 00:00:00 +0530 Thu, 04 Apr 2013 16:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128408 A reassessment notice served within the limitation period was treated as valid, and later service of the demand notice did not change the date of the assessment order; the plea of limitation therefore failed. A dissolved partnership remained an assessable unit for sales tax because the statutory scheme treated partners as jointly and severally liable, so assessment in the firm's name continued to operate against them after dissolution. However, a receipt credited in the name of a partner with an independent business could not be included in the firm's turnover without material linking it to the partnership business, so that amount was excluded from assessment. Case-Laws VAT and Sales Tax Wed, 06 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128408