https://www.taxtmi.com/caselaws?id=127858 Personal liability for sales tax assessed against an association does not arise merely from membership; it depends on the governing statute. Joint and several liability under the relevant rule applied only where the person was shown to be a partner, and the record contained no finding supporting that status. The statutory definition of "dealer" did not make every member personally answerable for tax assessed against the association, which remained recoverable from its property. The text also notes that the petitioner was not shown to hold the relevant position during the assessment periods. en-us Fri, 23 Jan 1959 00:00:00 +0530 Wed, 20 Mar 2013 14:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127858 Personal liability for sales tax assessed against an association does not arise merely from membership; it depends on the governing statute. Joint and several liability under the relevant rule applied only where the person was shown to be a partner, and the record contained no finding supporting that status. The statutory definition of "dealer" did not make every member personally answerable for tax assessed against the association, which remained recoverable from its property. The text also notes that the petitioner was not shown to hold the relevant position during the assessment periods. Case-Laws VAT and Sales Tax Fri, 23 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127858