https://www.taxtmi.com/caselaws?id=446176 A retired partner was held not liable for the firm's sales tax dues where the retirement deed had been received by the Department before the relevant assessment year and the Department's own proceedings showed awareness of the retirement. On those facts, the object of Rule 5(8) of the Kerala General Sales Tax Rules was treated as satisfied despite non-submission of the prescribed form. The court also found no reason to relegate the party to the statutory alternative remedy because the factual position was undisputed, making examination of the merits appropriate. en-us Thu, 12 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446176 A retired partner was held not liable for the firm's sales tax dues where the retirement deed had been received by the Department before the relevant assessment year and the Department's own proceedings showed awareness of the retirement. On those facts, the object of Rule 5(8) of the Kerala General Sales Tax Rules was treated as satisfied despite non-submission of the prescribed form. The court also found no reason to relegate the party to the statutory alternative remedy because the factual position was undisputed, making examination of the merits appropriate. Case-Laws VAT and Sales Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446176