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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 cases were entitled to the refund claimed on the enunciation made 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations for rectification in all these cases were made only by a 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 conti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact dissolved, but does not mean that even for the purpose of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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