https://www.taxtmi.com/caselaws?id=127438 For default in payment of sales tax by a partnership concern, prosecution must be directed against the firm as such. Although partners may be jointly and severally liable under the sales tax rules, that liability does not displace the Act's requirement that the firm be properly proceeded against. Where the complaint against one partner is split up and the case continues only against another partner, the proceeding is not treated as a valid prosecution of the firm unless the firm is expressly charged in its own name and style. A conviction cannot stand on a partner-only prosecution for the firm's tax default. en-us Thu, 04 Aug 1955 00:00:00 +0530 Sat, 09 Mar 2013 09:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127438 For default in payment of sales tax by a partnership concern, prosecution must be directed against the firm as such. Although partners may be jointly and severally liable under the sales tax rules, that liability does not displace the Act's requirement that the firm be properly proceeded against. Where the complaint against one partner is split up and the case continues only against another partner, the proceeding is not treated as a valid prosecution of the firm unless the firm is expressly charged in its own name and style. A conviction cannot stand on a partner-only prosecution for the firm's tax default. Case-Laws VAT and Sales Tax Thu, 04 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127438