1958 (7) TMI 34

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....inst the assessments of sales tax for the years 1949-50, 1950-51, 1951-52 and the notices of demand for recovery of the arrears thereof.   2.. The petitioner Lalji, Gendlal Patni and Chandratan entered into a partnership in or about April, 1947, for carrying on business of manufacturing utensils, brass-wares etc. under the name and style "Bharat Metal Industries ", Raipur. Chandratan retir....

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....rnover of the firm: 1st August, 1949, to 31st July, 1950 . . . Rs. 13,879 0 0 1st August, 1950, to 31st July, 1951 . . . Rs. 15,220 10 0 1st August, 1951, to 31st July, 1952 . . . Rs. 15,312 8 0 These orders were passed respectively on 31st May, 1956, 6th May, 1957, and 9th August, 1957. The assessee was shown therein as "Shri Lalji Ghelabhai Partner, Bharat Metal Industries, Sadar Baz....

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....of assessments mention the name of the petitioner as the assessee, it is evident that the real assessee was the firm "Bharat Metal Industries" of which he was described as a partner. The department did not contest before us that the assessments were made against the firm and not against its partners. It is no doubt true that the subsequent two orders of assessments were made after the firm is said....

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....rd with the view that was taken in Deputy Commissioner of Commercial Taxes v. Bakthavatsalam Naidu[1955] 6 S.T.C. 657.  with which, in view of the provisions of the C.P. and Berar Sales Tax Act, we are in respectful agreement. The assessments of sales tax during the periods in question are not, therefore, open to challenge. 5.. Since the department could only assess the firm, the arrears o....