https://www.taxtmi.com/caselaws?id=127139 A firm was treated as the taxable and defaulting "person" under the sales tax scheme, so assessment and demand had to be made against the firm itself. Although the rule imposed joint and several responsibility on the dealer and partner, it did not override the Act's structure. Where no notice of demand was served on the partner and the firm was not prosecuted as such, personal prosecution of the partner was inconsistent with the statutory scheme. The partner was therefore not liable to be convicted, and the acquittal was upheld. en-us Tue, 30 Jan 1951 00:00:00 +0530 Wed, 27 Feb 2013 11:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127139 A firm was treated as the taxable and defaulting "person" under the sales tax scheme, so assessment and demand had to be made against the firm itself. Although the rule imposed joint and several responsibility on the dealer and partner, it did not override the Act's structure. Where no notice of demand was served on the partner and the firm was not prosecuted as such, personal prosecution of the partner was inconsistent with the statutory scheme. The partner was therefore not liable to be convicted, and the acquittal was upheld. Case-Laws VAT and Sales Tax Tue, 30 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127139