2003 (5) TMI 485 - HC - VAT and Sales Tax

Summary

The High Court of Gauhati heard a case involving a tax demand notice issued to a petitioner who was claimed to be a partner of a firm until July 3, 1993. The petitioner argued that the firm had converted into a proprietorship firm in 1987, thus ending his liability as a partner. The court found in favor of the petitioner, setting aside and quashing the demand notice.