https://www.taxtmi.com/caselaws?id=156701 Under section 19A of the Tamil Nadu General Sales Tax Act and rule 52(2) of the Rules, a dissolved firm's assessment may be served on any erstwhile partner because the statutory fiction continues the firm's tax liability as if dissolution had not occurred. Service on one former partner is therefore valid service on all erstwhile partners. The same service date also starts limitation for filing appeals, and a later plea of non-service on another partner does not extend time. On that basis, the appeals were held barred by limitation and the assessments and penalties were left undisturbed. en-us Wed, 23 Oct 1991 00:00:00 +0530 Mon, 23 Sep 2013 18:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156701 Under section 19A of the Tamil Nadu General Sales Tax Act and rule 52(2) of the Rules, a dissolved firm's assessment may be served on any erstwhile partner because the statutory fiction continues the firm's tax liability as if dissolution had not occurred. Service on one former partner is therefore valid service on all erstwhile partners. The same service date also starts limitation for filing appeals, and a later plea of non-service on another partner does not extend time. On that basis, the appeals were held barred by limitation and the assessments and penalties were left undisturbed. Case-Laws VAT and Sales Tax Wed, 23 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156701