1988 (6) TMI 311

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..... assessments made on husband and wife separately should be clubbed together, they being members of a Hindu undivided family though they are registered as dealers separately. The facts of the case are: The Indian Medicine Factory, Vijayawada, is a proprietary concern owned by one Smt. Indumathi. Her husband Narayana owns Indian Medicine Sales House at Vijayawada. The former is a manufacturing conc .....

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..... peals were preferred before the Sales Tax Appellate Tribunal, which allowed the same holding that there is no bar fora wife and husband to register separately as dealers-one as a manufacturer and the other as a trader-under the Sales Tax Act and, therefore, held that the merger of the turnovers of the wife and husband was illegal and accordingly set aside the order of the Deputy Commissioner and r .....

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