https://www.taxtmi.com/caselaws?id=161373 Rule 42 of the Tamil Nadu General Sales Tax Rules, 1959 requires notice of dissolution to be reported to the assessing authority within 30 days, but the decisive question was the status of the business for the relevant assessment years. The departmental records showed returns filed by the remaining operator as a proprietor, while the assessment proceeded on the footing that the partnership continued. That inconsistency meant the authority should have examined the true business status before issuing the pre-assessment notice and final order. The assessment treating the concern as a partnership firm was therefore set aside, and the matter was remanded for fresh action against the proprietor in accordance with law. en-us Thu, 08 Nov 2001 00:00:00 +0530 Thu, 16 Jan 2014 16:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161373 Rule 42 of the Tamil Nadu General Sales Tax Rules, 1959 requires notice of dissolution to be reported to the assessing authority within 30 days, but the decisive question was the status of the business for the relevant assessment years. The departmental records showed returns filed by the remaining operator as a proprietor, while the assessment proceeded on the footing that the partnership continued. That inconsistency meant the authority should have examined the true business status before issuing the pre-assessment notice and final order. The assessment treating the concern as a partnership firm was therefore set aside, and the matter was remanded for fresh action against the proprietor in accordance with law. Case-Laws VAT and Sales Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161373