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1966 (11) TMI 75 - SC - VAT and Sales TaxWhether the proceedings were initiated before or after the firm was dissolved? Held that:- Appeal allowed. As the High Court had not at any stage, recorded a definite finding that in fact the firm was dissolved either in February, 1961, or on 8th August, 1961, as claimed by the appellant. The High Court, in its judgment, has, when dealing with the facts, referred to the dissolution of the firm as "alleged" dissolution. This course was adopted by the High Court because of the view of law taken by that Court that it was unnecessary to give a definite finding about the dissolution of the firm, when the appellant was not entitled to claim its benefit even on the assumption that there was a dissolution as alleged. It appears to be necessary that the High Court should now be asked to decide the writ petition, after recording a finding on this question of fact in the light of the law explained
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