https://www.taxtmi.com/caselaws?id=149862 Allotment of a Hindu undivided family business to one coparcener on partition did not amount to discontinuance or dissolution under section 19(3) of the Orissa Sales Tax Act, 1947. The Orissa HC held that "discontinued" means a complete cessation of business, not a mere change in ownership or personnel. Because the business continued in the successor's hands in the same form and substance without interruption, the statutory condition for treating the earlier family business as discontinued was not satisfied, and liability on that basis did not arise. en-us Mon, 02 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 15:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149862 Allotment of a Hindu undivided family business to one coparcener on partition did not amount to discontinuance or dissolution under section 19(3) of the Orissa Sales Tax Act, 1947. The Orissa HC held that "discontinued" means a complete cessation of business, not a mere change in ownership or personnel. Because the business continued in the successor's hands in the same form and substance without interruption, the statutory condition for treating the earlier family business as discontinued was not satisfied, and liability on that basis did not arise. Case-Laws VAT and Sales Tax Mon, 02 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149862