DEPUTY COMMISSIONER OF SALES-TAX, (LAW) BOARD OF REVENUE (T vs MESSRS K. KELUKUTTY

The Supreme Court held that the assessment of sales tax under the Kerala General Sales Tax Act, 1963 requires the assessing officer to first determine the legal identity of the partnership firm. The Court distinguished the case from State of Punjab v. M/s. Jullundur Vegetables Syndicate, asserting that both firms, despite having identical partners, should not be treated as a single entity for tax purposes. The orders of the High Court were maintained, and the case was remanded to the Appellate Assistant Commissioner for fresh consideration.