https://www.taxtmi.com/caselaws?id=152076 A partnership firm may be treated as a distinct unit of assessment under sales tax law where the statute defines a firm as a dealer, even though it is not a separate legal person in general partnership law. Applying Supreme Court authority, the court noted that two firms formed by the same partners could be assessed separately for tax purposes. The question whether their businesses were interlaced or interlocked was left for independent examination by the assessing authority. On that basis, the separate assessment of the two firms was upheld and the revenue revisions failed. en-us Tue, 14 Feb 1978 00:00:00 +0530 Mon, 24 Jun 2013 14:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152076 A partnership firm may be treated as a distinct unit of assessment under sales tax law where the statute defines a firm as a dealer, even though it is not a separate legal person in general partnership law. Applying Supreme Court authority, the court noted that two firms formed by the same partners could be assessed separately for tax purposes. The question whether their businesses were interlaced or interlocked was left for independent examination by the assessing authority. On that basis, the separate assessment of the two firms was upheld and the revenue revisions failed. Case-Laws VAT and Sales Tax Tue, 14 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152076