https://www.taxtmi.com/caselaws?id=112079 A partnership firm's properties could not be attached for sales tax arrears owed by separate private limited companies merely because some partners were also directors of those companies, since a company is a distinct legal entity and its dues cannot be recovered from directors' property. For arrears of another partnership firm, recovery could proceed only against the shares of the common partners and not against the interests of the other partners who had no liability for those arrears. The permissible recovery was therefore confined to the lawful extent of the common partners' interests, and attachment of the entire partnership property was impermissible. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 13 Dec 2014 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112079 A partnership firm's properties could not be attached for sales tax arrears owed by separate private limited companies merely because some partners were also directors of those companies, since a company is a distinct legal entity and its dues cannot be recovered from directors' property. For arrears of another partnership firm, recovery could proceed only against the shares of the common partners and not against the interests of the other partners who had no liability for those arrears. The permissible recovery was therefore confined to the lawful extent of the common partners' interests, and attachment of the entire partnership property was impermissible. Case-Laws Companies Law Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112079