https://www.taxtmi.com/caselaws?id=128811 A registered partnership firm remained liable to sales tax assessment where dissolution was not intimated to the prescribed authority as required by the Act and Rules. The statutory scheme treated the dealer's registration and liability as continuing until intimation of dissolution and consequential cancellation of registration, and assessment proceedings validly initiated while the firm was still in existence could be completed despite later dissolution. The earlier Full Bench decision was distinguished on its facts. The assessment was therefore treated as valid, and subsequent dissolution did not defeat the pending proceedings or the power to assess the firm for the relevant business period. en-us Tue, 31 Dec 1963 00:00:00 +0530 Thu, 11 Apr 2013 15:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128811 A registered partnership firm remained liable to sales tax assessment where dissolution was not intimated to the prescribed authority as required by the Act and Rules. The statutory scheme treated the dealer's registration and liability as continuing until intimation of dissolution and consequential cancellation of registration, and assessment proceedings validly initiated while the firm was still in existence could be completed despite later dissolution. The earlier Full Bench decision was distinguished on its facts. The assessment was therefore treated as valid, and subsequent dissolution did not defeat the pending proceedings or the power to assess the firm for the relevant business period. Case-Laws VAT and Sales Tax Tue, 31 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128811