9911796707
TMI Blog1965 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... The firm got registered under the provisions of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act) at Bhatinda. The registration number is BAT. III.6000. The assessment for the year commencing from 7th December, 1961, and ending on 31st March, 1962, came up for consideration before the Assessing Authority, Bhatinda. The petitioner-firm claimed before the Assessing Authority that during the above period cotton had been purchased for about four lacs for the purpose of export from India to other countries and also furnished evidence in support of this contention. They prayed that the amount spent on the purchase of cotton might be deducted from their gross turnover under section 5(2)(a)(vi) of the Act but the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave contravened the provisions of the Central Sales Tax Act, and, that being so, was void in law. The Assessing Authority is said to have proceeded to levy the tax in the manner it did on the basis of the instructions received from the Excise and Taxation Commissioner, Punjab. The firm, therefore, thought that no useful purpose could have been served by filing an appeal or revision against the order of the Assessing Authority and so instituted the present petition straightaway. The Assessing Authority, Bhatinda, the Excise and Taxation Commissioner, Punjab, and the State of Punjab-respondents-in their written statement admitted that Messrs International Cotton (Waste) Corporation, Bhatinda, stood registered under the Punjab General Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority for this proposition is necessary, reference may be made to the case of Commissioner of Income-tax, West Bengal v. A.W. Figgies and Company and Others[1953] 24 I.T.R. 405., where the Supreme Court observed that: "Under the law of partnership a firm has no legal existence apart from its partners and it is merely a compendious name to describe its partners but it is also equally true that under that law there is no dissolution of the firm by the mere incoming or outgoing of partners." The Assessing Authority in this case for reasons so obvious did not properly appreciate that the head office and branch office of the firm were one and the same entity. If a person carries on business at two places under the same name he will continue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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