https://www.taxtmi.com/caselaws?id=127602 Liability for sales tax default under section 15(b) attached only to a person who was a partner in law. Mere management of the firm's business on behalf of a real partner did not create a separate status of "de facto partner" under the sales tax law or the Partnership Act, so criminal liability could not be fastened on that basis. The first accused was therefore not treated as a partner, and the conviction and sentence were set aside, with the petitioners acquitted. en-us Thu, 21 Feb 1957 00:00:00 +0530 Tue, 12 Mar 2013 18:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127602 Liability for sales tax default under section 15(b) attached only to a person who was a partner in law. Mere management of the firm's business on behalf of a real partner did not create a separate status of "de facto partner" under the sales tax law or the Partnership Act, so criminal liability could not be fastened on that basis. The first accused was therefore not treated as a partner, and the conviction and sentence were set aside, with the petitioners acquitted. Case-Laws VAT and Sales Tax Thu, 21 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127602