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TMI Blog1968 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Supreme Court in State of Mysore v. Lakshminarasimhiah Setty[1965] 16 S.T.C. 231. and by this Court in Govindaraju Chetty v. Commercial Tax Officer[1968] 22 S.T.C. 46; 10 Law Rep. 605. That principle was that in respect of an inter-State sale, no sales tax is payable under the Central Sales Tax Act, if no sales tax would have been payable under the Mysore Sales Tax Act if that transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partner of the dissolved firm. But the application for rectification under rule 38 of the Mysore Sales Tax Rules is a step in the assessment proceeding and section 15(2) of the Mysore Sales Tax Act makes it clear that for the purposes of making an order in the assessment proceeding, the dissolved firm shall be deemed to be still continuing. So the applications presented to him under rule 38 had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 15(2) of the Act, the firm must be regarded as having been dissolved. So, we allow these writ petitions and direct the Commercial Tax Officer to dispose of the applications for rectification presented by the petitioner according to law, and we further make a direction that the order of refund, if any, shall be made in favour of the dissolved firm and not in favour of the individual partne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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