https://www.taxtmi.com/caselaws?id=144120 A dissolved partnership firm could not be assessed to sales tax for a pre-dissolution period once it had ceased to exist as an assessable entity, unless the statute expressly authorised post-dissolution assessment. The Court applied the unamended law, holding that the later amendment was not retrospective, and followed the principle that there is no material distinction between assessment proceedings begun before dissolution and those begun after dissolution if the assessment order is made only after the firm has ceased to exist. The impugned notices and assessment orders were quashed because no subsisting assessment order had been made before dissolution. en-us Wed, 15 Dec 1965 00:00:00 +0530 Fri, 19 Apr 2013 17:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144120 A dissolved partnership firm could not be assessed to sales tax for a pre-dissolution period once it had ceased to exist as an assessable entity, unless the statute expressly authorised post-dissolution assessment. The Court applied the unamended law, holding that the later amendment was not retrospective, and followed the principle that there is no material distinction between assessment proceedings begun before dissolution and those begun after dissolution if the assessment order is made only after the firm has ceased to exist. The impugned notices and assessment orders were quashed because no subsisting assessment order had been made before dissolution. Case-Laws VAT and Sales Tax Wed, 15 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144120