https://www.taxtmi.com/caselaws?id=155613 Separate registration of a husband and wife as dealers under the Sales Tax Act precluded clubbing of their turnovers for assessment. The statute allowed each dealer to be assessed separately and contained no express provision equivalent to section 64 of the Income-tax Act, 1961, authorising aggregation of spouses' business turnovers merely because they formed a Hindu undivided family unit. The Andhra Pradesh HC therefore upheld separate assessments, held the clubbing illegal, and rejected the Revenue's challenge. en-us Mon, 13 Jun 1988 00:00:00 +0530 Thu, 05 Sep 2013 17:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155613 Separate registration of a husband and wife as dealers under the Sales Tax Act precluded clubbing of their turnovers for assessment. The statute allowed each dealer to be assessed separately and contained no express provision equivalent to section 64 of the Income-tax Act, 1961, authorising aggregation of spouses' business turnovers merely because they formed a Hindu undivided family unit. The Andhra Pradesh HC therefore upheld separate assessments, held the clubbing illegal, and rejected the Revenue's challenge. Case-Laws VAT and Sales Tax Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155613