https://www.taxtmi.com/caselaws?id=100549 Tax recovery against an individual for a firm's assessed sales tax cannot proceed unless the legally liable taxable entity and the basis of personal liability are first determined. The Court noted that mere past partnership status or the fact that the person effected sales as an authorised controller did not, by itself, establish liability for the firm's tax. Before recovery could be enforced on the footing of former partner liability, it was necessary to examine whether the partnership agreement was still in force and whether the firm subsisted during the relevant assessment years. On that basis, the recovery proceedings were held unsustainable on the material considered. en-us Tue, 05 Dec 1967 00:00:00 +0530 Thu, 02 Feb 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100549 Tax recovery against an individual for a firm's assessed sales tax cannot proceed unless the legally liable taxable entity and the basis of personal liability are first determined. The Court noted that mere past partnership status or the fact that the person effected sales as an authorised controller did not, by itself, establish liability for the firm's tax. Before recovery could be enforced on the footing of former partner liability, it was necessary to examine whether the partnership agreement was still in force and whether the firm subsisted during the relevant assessment years. On that basis, the recovery proceedings were held unsustainable on the material considered. Case-Laws VAT and Sales Tax Tue, 05 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100549