https://www.taxtmi.com/caselaws?id=150144 Under the Bengal Finance (Sales Tax) Act, 1941 and the relevant rules, intimation of a firm's dissolution was sufficient where no further proof was required. A dissolved partnership firm could not be treated as liable for assessment proceedings initiated after dissolution merely because the taxing authority had not formally accepted the change in constitution. On that basis, continued assessment against the former partners on the footing that the firm still existed was not sustainable, and the demand was invalid. en-us Fri, 16 Oct 1970 00:00:00 +0530 Thu, 09 May 2013 13:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150144 Under the Bengal Finance (Sales Tax) Act, 1941 and the relevant rules, intimation of a firm's dissolution was sufficient where no further proof was required. A dissolved partnership firm could not be treated as liable for assessment proceedings initiated after dissolution merely because the taxing authority had not formally accepted the change in constitution. On that basis, continued assessment against the former partners on the footing that the firm still existed was not sustainable, and the demand was invalid. Case-Laws VAT and Sales Tax Fri, 16 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150144