1968 (9) TMI 103 - HC - VAT and Sales Tax

Summary

The petitioners were entitled to a refund of Central sales tax as per Supreme Court and High Court rulings. Applications for rectification by a partner of a dissolved firm were valid. The Commercial Tax Officer must process the rectification applications as if the firm had not been dissolved. Refund orders should be made in favor of the dissolved firm, not the individual partner. Petitions allowed.