https://www.taxtmi.com/caselaws?id=153397 A dissolved sales tax dealer-firm ceased to exist as an assessable entity once dissolution was accepted by the assessing authority, and the statutory scheme did not authorise assessment after dissolution in the absence of express power. The returns filed under self-assessment, and the tax deposited with them, did not become refundable merely because no assessment order determining tax due was passed. Refund under the local Act depended on excess payment over the amount due, and the payments made with the returns remained tax paid on self-assessment. The refund claims were therefore rejected. en-us Mon, 29 Sep 1980 00:00:00 +0530 Tue, 23 Jul 2013 12:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153397 A dissolved sales tax dealer-firm ceased to exist as an assessable entity once dissolution was accepted by the assessing authority, and the statutory scheme did not authorise assessment after dissolution in the absence of express power. The returns filed under self-assessment, and the tax deposited with them, did not become refundable merely because no assessment order determining tax due was passed. Refund under the local Act depended on excess payment over the amount due, and the payments made with the returns remained tax paid on self-assessment. The refund claims were therefore rejected. Case-Laws VAT and Sales Tax Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153397