https://www.taxtmi.com/caselaws?id=148616 Central sales tax collected on an inter-State sale was refundable where the corresponding intra-State transaction would not have attracted local sales tax, because the tax was not legally due on such sales. Rectification applications filed by a partner of a dissolved firm were maintainable, since the statutory deeming provision treated the firm as continuing for assessment-related purposes and the dissolution did not defeat the application. The authority was therefore required to deal with the applications as those of the firm and proceed in accordance with law, including granting refund, if otherwise payable, in the name of the dissolved firm. en-us Tue, 17 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 11:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148616 Central sales tax collected on an inter-State sale was refundable where the corresponding intra-State transaction would not have attracted local sales tax, because the tax was not legally due on such sales. Rectification applications filed by a partner of a dissolved firm were maintainable, since the statutory deeming provision treated the firm as continuing for assessment-related purposes and the dissolution did not defeat the application. The authority was therefore required to deal with the applications as those of the firm and proceed in accordance with law, including granting refund, if otherwise payable, in the name of the dissolved firm. Case-Laws VAT and Sales Tax Tue, 17 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148616