https://www.taxtmi.com/caselaws?id=155171 Assessment of a dissolved firm under the Karnataka Sales Tax Act was upheld despite notice being served on only one former partner. Rule 43(2) of the Karnataka Sales Tax Rules permitted service on any person who had been a partner immediately before dissolution, and that rule was sufficient for assessment proceedings. The stricter service requirement applicable to recovery proceedings did not govern the assessment stage. On that basis, the challenge to the assessment failed and the writ petitions were dismissed. en-us Thu, 30 May 1985 00:00:00 +0530 Sat, 31 Aug 2013 18:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155171 Assessment of a dissolved firm under the Karnataka Sales Tax Act was upheld despite notice being served on only one former partner. Rule 43(2) of the Karnataka Sales Tax Rules permitted service on any person who had been a partner immediately before dissolution, and that rule was sufficient for assessment proceedings. The stricter service requirement applicable to recovery proceedings did not govern the assessment stage. On that basis, the challenge to the assessment failed and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 30 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155171