1987 (7) TMI 571

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....espondent from prosecuting a distraint order. The distraint order has been issued by the respondent for the sales tax dues of a firm M/s. Ramu Engineering Works, which name the petitioner also bears. The assessment years are 1970-71 and 1971-72. According to the petitioner, there were series of dissolutions of firms and new firms came into existence as new entities and the last one is the petition....

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....of the firms in succession and the new firms coming into existence in their place. First of all, the question as to whether there was a dissolution of the assessee-firm in the eye of law, and the firms that came into existence subsequently, of course, bearing the very same name, are new firms and in any event, the petitioner could not be said to be a transferee of the business of the assessee-f....