https://www.taxtmi.com/caselaws?id=150747 A firm was held outside the definition of "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 after the 1950 amendment deleted the word "firm"; the extended meaning of "person" under the General Clauses Act could not be applied where it conflicted with the taxing statute's context. A dissolved partnership-firm, as such, could not be assessed to sales tax under the Act, but the notices could validly proceed against the individual partners as dealers. The statutory scheme therefore did not recognise the firm as a taxable entity, while preserving jurisdiction over the partners. en-us Wed, 14 May 1975 00:00:00 +0530 Wed, 22 May 2013 12:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150747 A firm was held outside the definition of "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 after the 1950 amendment deleted the word "firm"; the extended meaning of "person" under the General Clauses Act could not be applied where it conflicted with the taxing statute's context. A dissolved partnership-firm, as such, could not be assessed to sales tax under the Act, but the notices could validly proceed against the individual partners as dealers. The statutory scheme therefore did not recognise the firm as a taxable entity, while preserving jurisdiction over the partners. Case-Laws VAT and Sales Tax Wed, 14 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150747