1977 (2) TMI 104

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..... ect of its pre-dissolution transactions. - C.A. No. 594 of 1972 - - - Dated:- 9-2-1977 - BHAGWATI P.N., SARKARIA R.S. AND MURTAZA FAZAL ALI S. JJ. -------------------------------------------------- The judgment of the Court was delivered by BHAGWATI, J.- The only question which arises for determination in this appeal by certificate is whether a dissolved firm can be assessed t .....

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..... gh Court relying on an earlier decision given by it in L. V. Veeri Chettiar v. Sales Tax Officer (XI), Enforcement Branch, Greater Bombay, Bombay [1970] 26 S.T.C. 579. The High Court took the view that once a firm was dissolved, there was no provision in the Bombay Sales Tax Act, 1959, for assessing the dissolved firm to sales tax in respect of its prior transactions. The appellant thereupon prefe .....

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