https://www.taxtmi.com/caselaws?id=152115 A dissolved partnership firm could be assessed to sales tax only if the governing statute expressly or by clear intendment treated the firm as a separate assessable unit. The court noted that the amendment excluding a firm from the definition of dealer under the Bengal Finance (Sales Tax) Act, 1941 indicated withdrawal of firm status for assessment purposes, and that general definitions could not override that scheme. Registration forms referring to partners, not the firm itself, did not establish independent assessability. The notices and assessments against the dissolved firm were therefore sustained. en-us Mon, 24 Apr 1978 00:00:00 +0530 Mon, 24 Jun 2013 18:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152115 A dissolved partnership firm could be assessed to sales tax only if the governing statute expressly or by clear intendment treated the firm as a separate assessable unit. The court noted that the amendment excluding a firm from the definition of dealer under the Bengal Finance (Sales Tax) Act, 1941 indicated withdrawal of firm status for assessment purposes, and that general definitions could not override that scheme. Registration forms referring to partners, not the firm itself, did not establish independent assessability. The notices and assessments against the dissolved firm were therefore sustained. Case-Laws VAT and Sales Tax Mon, 24 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152115