https://www.taxtmi.com/caselaws?id=153294 Assessment orders founded on rule 16(2) of the Madras General Sales Tax rules could not survive once that rule was declared ultra vires, because the legal basis for the demands disappeared and the assessments became void and unenforceable. A dissolved partnership firm also could not be assessed after dissolution in the absence of an express statutory provision authorising such assessment; the saving clause relied on did not create fresh jurisdiction over a defunct firm. On both grounds, the impugned assessments lacked legal authority and were unsustainable. en-us Fri, 12 Dec 1980 00:00:00 +0530 Sat, 20 Jul 2013 18:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153294 Assessment orders founded on rule 16(2) of the Madras General Sales Tax rules could not survive once that rule was declared ultra vires, because the legal basis for the demands disappeared and the assessments became void and unenforceable. A dissolved partnership firm also could not be assessed after dissolution in the absence of an express statutory provision authorising such assessment; the saving clause relied on did not create fresh jurisdiction over a defunct firm. On both grounds, the impugned assessments lacked legal authority and were unsustainable. Case-Laws VAT and Sales Tax Fri, 12 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153294