https://www.taxtmi.com/caselaws?id=162896 Retired partners were not liable for sales tax for assessment years after their valid retirement, because the retirement deed and notice to the taxing authority showed that they had ceased to be partners and the remaining petitioner had become sole proprietor. An ex parte assessment was also quashed because it was made on very short notice, the request for adjournment on medical grounds was ignored, the material relied on was not supplied, and the statutory cancellation application had not been disposed of before coercive steps were taken. The authority was left free to make a fresh assessment after giving a proper hearing. en-us Thu, 25 May 2006 00:00:00 +0530 Tue, 18 Mar 2014 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162896 Retired partners were not liable for sales tax for assessment years after their valid retirement, because the retirement deed and notice to the taxing authority showed that they had ceased to be partners and the remaining petitioner had become sole proprietor. An ex parte assessment was also quashed because it was made on very short notice, the request for adjournment on medical grounds was ignored, the material relied on was not supplied, and the statutory cancellation application had not been disposed of before coercive steps were taken. The authority was left free to make a fresh assessment after giving a proper hearing. Case-Laws VAT and Sales Tax Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162896