1979 (1) TMI 225

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....J. AND RATNAVEL PANDIAN S. , JJ.   SINGH, J.-The Revising Authority, Kanpur, has referred the following question of law for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the framing of pictures amounted to 'sales' within the meaning of the Act and liable to tax as such?" The reference is being treated as a revision in view of the amendment....

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....of Commercial Taxes, Tiruchirapalli, has filed these tax cases questioning the order of the Sales Tax Appellate Tribunal, Main Bench, dated 17th March, 1977. Inter alia, the surviving question which was the main contention before the Tribunal was whether an assessment could be made on the turnover of a partnership firm, which has been dissolved, by invoking the provisions of the Tamil Nadu General....

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....er section 19-A, which enabled the authorities to undertake assessments on firms, which have been dissolved. But the question is whether there was such a taxing provision under the 1939 Act. The learned counsel questions the order of the Tribunal which gave relief on the ground that, in the absence of a taxing provision in the 1939 Act, which is the essential basis of taxation, no such undertaking....

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....ted, continued or enforced and any such fine, penalty, forfeiture or punishment may be imposed, as if this Act had not been passed."   This is, therefore, a straight answer to the non-availability of the taxing power with the taxing authorities to get into the net of taxation the dealings of a dissolved firm which was functioning when the 1939 Act was in force. We said extrinsically als....