https://www.taxtmi.com/caselaws?id=152954 A mere reconstitution of a partnership firm on a partner's retirement does not, by itself, justify cancellation of recognition under rule 25B where the business continues under the partnership deed. The firm's change was treated as one of constitution, not dissolution, because the remaining partners carried on the business and the Rules distinguished amendment of registration from dissolution or discontinuance. Recognition could be withdrawn only if the dealer ceased to be a bona fide producer or contravened the Act or Rules, and no such disqualification was shown. Continued recognition for sales tax exemption was therefore restored. en-us Wed, 12 Mar 1980 00:00:00 +0530 Sat, 13 Jul 2013 13:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152954 A mere reconstitution of a partnership firm on a partner's retirement does not, by itself, justify cancellation of recognition under rule 25B where the business continues under the partnership deed. The firm's change was treated as one of constitution, not dissolution, because the remaining partners carried on the business and the Rules distinguished amendment of registration from dissolution or discontinuance. Recognition could be withdrawn only if the dealer ceased to be a bona fide producer or contravened the Act or Rules, and no such disqualification was shown. Continued recognition for sales tax exemption was therefore restored. Case-Laws VAT and Sales Tax Wed, 12 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152954