https://www.taxtmi.com/caselaws?id=152869 A dissolved firm ceases to be a legal entity and cannot be assessed to sales tax unless the taxing statute expressly or by necessary implication preserves that liability after dissolution. On the Rajasthan Sales Tax Act, 1954, the court found no such express or implied authority; the post-dissolution liability provisions shifted responsibility to the partners, not the firm itself, and the reference application against the dissolved firm was therefore not maintainable. en-us Sat, 21 Jul 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152869 A dissolved firm ceases to be a legal entity and cannot be assessed to sales tax unless the taxing statute expressly or by necessary implication preserves that liability after dissolution. On the Rajasthan Sales Tax Act, 1954, the court found no such express or implied authority; the post-dissolution liability provisions shifted responsibility to the partners, not the firm itself, and the reference application against the dissolved firm was therefore not maintainable. Case-Laws VAT and Sales Tax Sat, 21 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152869