https://www.taxtmi.com/caselaws?id=156702 A dissolved firm could still be assessed as if dissolution had not occurred, and liability remained joint and several among the erstwhile partners under the Tamil Nadu General Sales Tax framework. Notice served on one partner immediately before dissolution was therefore treated as valid service on the others. The challenge to section 19A of the Act and rule 52(2) of the Rules failed because no concrete constitutional basis for invalidity was shown, and the presumption of constitutionality was not displaced. The assessment and penalty proceedings against the dissolved firm were consequently sustained. en-us Mon, 12 Nov 1990 00:00:00 +0530 Mon, 23 Sep 2013 18:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156702 A dissolved firm could still be assessed as if dissolution had not occurred, and liability remained joint and several among the erstwhile partners under the Tamil Nadu General Sales Tax framework. Notice served on one partner immediately before dissolution was therefore treated as valid service on the others. The challenge to section 19A of the Act and rule 52(2) of the Rules failed because no concrete constitutional basis for invalidity was shown, and the presumption of constitutionality was not displaced. The assessment and penalty proceedings against the dissolved firm were consequently sustained. Case-Laws VAT and Sales Tax Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156702