Pramod Foods Pvt. Ltd. vs State Of Kerala
The case features a petitioner who took over a partnership business and claims he is exempt from applying for fresh registration under the Sales Tax Act of 1986.The High Court finds that in case of a dissolution of the original partnership agreement, a fresh application for registration would be a clear and unambiguous legal requirement. The verdict dismisses the original petition.
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Income Tax Appellate Tribunal - Pune