https://www.taxtmi.com/caselaws?id=153875 An association of persons carrying on business can be assessed as a dealer under the U.P. Sales Tax Act, including where a minor is a member through a guardian, because the statutory definition of dealer was wide enough to cover such an entity. The assessment was therefore valid and recoverable from the members. On limitation, the finding that demand notices and copies of the reassessment orders had been served on one member was treated as a finding of fact that could not be reopened in writ proceedings, so the later appeals were time-barred. en-us Tue, 16 Feb 1982 00:00:00 +0530 Thu, 01 Aug 2013 13:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153875 An association of persons carrying on business can be assessed as a dealer under the U.P. Sales Tax Act, including where a minor is a member through a guardian, because the statutory definition of dealer was wide enough to cover such an entity. The assessment was therefore valid and recoverable from the members. On limitation, the finding that demand notices and copies of the reassessment orders had been served on one member was treated as a finding of fact that could not be reopened in writ proceedings, so the later appeals were time-barred. Case-Laws VAT and Sales Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153875