1977 (2) TMI 104

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....------------------------------   The judgment of the Court was delivered by   BHAGWATI, J.-The only question which arises for determination in this appeal by certificate is whether a dissolved firm can be assessed to sales tax in respect of its pre-dissolution transactions. The respondents were at all material times partners in a firm called M/s. Ardhanari Textiles. This firm comme....

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....he High Court took the view that once a firm was dissolved, there was no provision in the Bombay Sales Tax Act, 1959, for assessing the dissolved firm to sales tax in respect of its prior transactions. The appellant thereupon preferred the present appeal after obtaining a certificate of fitness from the High Court. The question whether a dissolved firm can be assessed to sales tax in respect of....