https://www.taxtmi.com/caselaws?id=128412 Under the Mysore Sales Tax Act, 1948, liability attaches to the dealer or assessment unit that carried on the taxable business during the relevant period, not to the time when the assessment order is made. A Hindu joint family that conducted the business remains assessable for turnover already accrued, and a later partition or cessation of family status does not extinguish that liability or defeat assessment and recovery. The later Mysore Sales Tax Act, 1957, is treated as declaratory of this position. The document concludes that assessment remains valid despite partition. en-us Thu, 16 Nov 1961 00:00:00 +0530 Thu, 04 Apr 2013 17:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128412 Under the Mysore Sales Tax Act, 1948, liability attaches to the dealer or assessment unit that carried on the taxable business during the relevant period, not to the time when the assessment order is made. A Hindu joint family that conducted the business remains assessable for turnover already accrued, and a later partition or cessation of family status does not extinguish that liability or defeat assessment and recovery. The later Mysore Sales Tax Act, 1957, is treated as declaratory of this position. The document concludes that assessment remains valid despite partition. Case-Laws VAT and Sales Tax Thu, 16 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128412