https://www.taxtmi.com/caselaws?id=127745 A registered partnership dealer remained liable to sales tax assessment for the relevant periods despite later dissolution, because no intimation of the change in business status was given to the prescribed authority under section 17 of the C.P. and Berar Sales Tax Act, 1947; the assessments were treated as made against the firm and were upheld. However, arrears assessed against the firm had first to be recovered from partnership assets, and direct personal recovery from the partners was premature while those assets remained available or had not been exhausted. The challenge to the assessments failed, but recovery was confined initially to the partnership property. en-us Tue, 08 Jul 1958 00:00:00 +0530 Fri, 15 Mar 2013 17:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127745 A registered partnership dealer remained liable to sales tax assessment for the relevant periods despite later dissolution, because no intimation of the change in business status was given to the prescribed authority under section 17 of the C.P. and Berar Sales Tax Act, 1947; the assessments were treated as made against the firm and were upheld. However, arrears assessed against the firm had first to be recovered from partnership assets, and direct personal recovery from the partners was premature while those assets remained available or had not been exhausted. The challenge to the assessments failed, but recovery was confined initially to the partnership property. Case-Laws VAT and Sales Tax Tue, 08 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127745