https://www.taxtmi.com/caselaws?id=28626 A partnership carrying on liquor business in Orissa was not illegal merely because the firm's head office was in Madhya Pradesh. The governing excise law in Orissa prohibited transfer or assignment of the exclusive privilege, but it did not prohibit a licensee from entering into a partnership. Mere admission of partners did not amount to transfer of the licence unless the licence itself was assigned to the partnership. A restriction under the Madhya Pradesh excise rules applied only to liquor business within Madhya Pradesh and had no bearing on the Orissa business. The partnership was therefore entitled to registration for the Orissa business. en-us Tue, 18 Nov 1980 00:00:00 +0530 Wed, 24 Feb 2010 14:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28626 A partnership carrying on liquor business in Orissa was not illegal merely because the firm's head office was in Madhya Pradesh. The governing excise law in Orissa prohibited transfer or assignment of the exclusive privilege, but it did not prohibit a licensee from entering into a partnership. Mere admission of partners did not amount to transfer of the licence unless the licence itself was assigned to the partnership. A restriction under the Madhya Pradesh excise rules applied only to liquor business within Madhya Pradesh and had no bearing on the Orissa business. The partnership was therefore entitled to registration for the Orissa business. Case-Laws Income Tax Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28626