https://www.taxtmi.com/caselaws?id=150904 Retrospective validation under Central Act 28 of 1969 cured the defect that had led to quashing of earlier CST assessments against a dissolved firm, because the amended law treated the firm as assessable as if no dissolution had occurred. The substituted section 15(2) of the Karnataka Sales Tax Act, 1957, with retrospective effect from the commencement of the principal Act, also fastened joint and several liability on the partners. On that basis, the revived assessments remained enforceable against the ex-partner, and no fresh assessment was required before recovery. en-us Fri, 08 Feb 1974 00:00:00 +0530 Fri, 24 May 2013 15:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150904 Retrospective validation under Central Act 28 of 1969 cured the defect that had led to quashing of earlier CST assessments against a dissolved firm, because the amended law treated the firm as assessable as if no dissolution had occurred. The substituted section 15(2) of the Karnataka Sales Tax Act, 1957, with retrospective effect from the commencement of the principal Act, also fastened joint and several liability on the partners. On that basis, the revived assessments remained enforceable against the ex-partner, and no fresh assessment was required before recovery. Case-Laws VAT and Sales Tax Fri, 08 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150904