https://www.taxtmi.com/caselaws?id=149774 A taxing statute's legal fiction treating a dissolved firm as continuing for assessment purposes was held to extend to the statutory acts needed to complete assessment, including compliance with declaration-form requirements. On that basis, a reconstituted or dissolved firm was entitled to obtain or reissue 'C' forms earlier issued in the name of the old firm and wrongly surrendered, since the forms related to purchases made by the registered firm and were needed to complete the earlier transactions. The dissolved firm was therefore treated as continuing in law for the limited purpose of furnishing the required 'C' forms. en-us Mon, 23 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 14:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149774 A taxing statute's legal fiction treating a dissolved firm as continuing for assessment purposes was held to extend to the statutory acts needed to complete assessment, including compliance with declaration-form requirements. On that basis, a reconstituted or dissolved firm was entitled to obtain or reissue 'C' forms earlier issued in the name of the old firm and wrongly surrendered, since the forms related to purchases made by the registered firm and were needed to complete the earlier transactions. The dissolved firm was therefore treated as continuing in law for the limited purpose of furnishing the required 'C' forms. Case-Laws VAT and Sales Tax Mon, 23 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149774