MURARILAL MAHABIR PRASAD & ORS. vs SHRI B. R. VAD & ORS.

The Supreme Court held that under the Bombay Sales Tax Act, 1953, a dissolved firm can be assessed for sales tax if the statute expressly permits such assessment. The Court referenced the Jullunder Vegetables Syndicate case, establishing that a dissolved firm cannot be assessed unless authorized by law. The Court dismissed the appeal, affirming the High Court's decision that the assessment against the dissolved firm was permissible under the relevant provisions of the Bombay Sales Tax Acts.