https://www.taxtmi.com/caselaws?id=155415 A partnership firm's dissolution followed by takeover of its business by a private limited company attracts fresh registration under rule 5(8)(d) of the Kerala General Sales Tax Rules, 1963. The term "individual" in that rule was read contextually and broadly, so it was not confined to a natural person. The contention that the provision applied only where a stranger took over the business was rejected because the language of the rule was clear, and the registration requirement also served the Act's purpose of identifying the person liable to tax and enabling collection. en-us Thu, 19 Feb 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155415 A partnership firm's dissolution followed by takeover of its business by a private limited company attracts fresh registration under rule 5(8)(d) of the Kerala General Sales Tax Rules, 1963. The term "individual" in that rule was read contextually and broadly, so it was not confined to a natural person. The contention that the provision applied only where a stranger took over the business was rejected because the language of the rule was clear, and the registration requirement also served the Act's purpose of identifying the person liable to tax and enabling collection. Case-Laws VAT and Sales Tax Thu, 19 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155415