1977 (1) TMI 62

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....er under the Central Sales Tax Act, 1956 are directed against the order dated 29th Sep, 1975 in respect of assessment year 1969-70. The plea of the dealer is that the firm stood dissolved with effect from 23rd July, 1970 and, therefore, it is liable to tax. It is not disputed that in view of the recent decision of the High Court of Delhi in Civil Writ No. 122 of 1968, Smt. Janki Devi vs. Sales Tax....