https://www.taxtmi.com/caselaws?id=127172 A sales tax default attributable to a partnership firm must be prosecuted against the firm itself, because the liability is treated as the firm's default. If only some partners are proceeded against in their individual capacity, and all partners constituting the firm are not before the court, the prosecution cannot be treated as one against the firm. In such a situation, conviction of the individual partners is unsustainable. The revisional court may extend relief to an unchallenged co-accused where necessary to keep the result consistent. The convictions and sentences were set aside and the accused were acquitted. en-us Fri, 14 Mar 1952 00:00:00 +0530 Wed, 27 Feb 2013 17:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127172 A sales tax default attributable to a partnership firm must be prosecuted against the firm itself, because the liability is treated as the firm's default. If only some partners are proceeded against in their individual capacity, and all partners constituting the firm are not before the court, the prosecution cannot be treated as one against the firm. In such a situation, conviction of the individual partners is unsustainable. The revisional court may extend relief to an unchallenged co-accused where necessary to keep the result consistent. The convictions and sentences were set aside and the accused were acquitted. Case-Laws VAT and Sales Tax Fri, 14 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127172