https://www.taxtmi.com/caselaws?id=152913 A composite transaction for framing pictures, involving both labour and material for a consolidated charge, was treated as execution of work rather than a sale of goods, so it was not liable to sales tax on the facts stated. The ruling also states that, under the Tamil Nadu General Sales Tax Act, 1939, a dissolved partnership firm could not be assessed after dissolution unless the statute expressly authorised such post-dissolution assessment. The saving provision preserved pending or enforceable proceedings, but it did not create a power to assess a dissolved firm where no equivalent provision existed in the 1939 Act. en-us Mon, 08 Jan 1979 00:00:00 +0530 Fri, 12 Jul 2013 17:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152913 A composite transaction for framing pictures, involving both labour and material for a consolidated charge, was treated as execution of work rather than a sale of goods, so it was not liable to sales tax on the facts stated. The ruling also states that, under the Tamil Nadu General Sales Tax Act, 1939, a dissolved partnership firm could not be assessed after dissolution unless the statute expressly authorised such post-dissolution assessment. The saving provision preserved pending or enforceable proceedings, but it did not create a power to assess a dissolved firm where no equivalent provision existed in the 1939 Act. Case-Laws VAT and Sales Tax Mon, 08 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152913