Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1985 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (5) TMI 52 - SC - VAT and Sales TaxWhether, when the partners constituting a partnership firm carrying on one business constitute thereafter another partnership firm carrying on separate and distinct business, are there two distinct partnership firms in whose hands the turnover of the two businesses falls to be respectively assessed or is there in law only a single partnership firm liable to assessment on the turnover of both businesses? Held that:- In the present case, there are two businesses, a business in timber and a business in saw dust. Both businesses are carried on by the same partners, one as a partnership firm called K. Kelukutty, and the other under the name Messrs. K. K. K. Sons Saw Mills, said to be a separate partnership firm. On the material before us it is not possible to say, in the light of the considerations to which we have adverted, whether there is one firm or two. That is a question which appropriately falls for examination by the authorities constituted under the Kerala General Sales Tax Act. While, therefore, we maintain the orders of the High Court dismissing the Tax Revision Cases and confirm the orders of the Sales Tax Appellate Tribunal remanding the cases, we do so for the considerations and upon the reasons set forth in this our judgment.
|