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[Cites 0, Cited by 0] [Section 37] [Entire Act]

NCT Delhi - Subsection

Section 37(3) in Delhi Sales Tax Act, 1975

(3)The provisions of sub-section (1) shall, so far as may be, apply where the dealer, being a firm or association of persons, is dissolved or where the dealer, being a Hindu undivided family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as references to dissolution or, as the case may, to partition.