https://www.taxtmi.com/caselaws?id=128082 A firm treated as a dealer for sales tax remained liable for tax that accrued during its existence, and dissolution did not extinguish that liability. The Court held that recovery could proceed against the partners of the dissolved firm even though the sales tax law contained no express provision authorising such recovery, because partners remained responsible for the firm's obligations and assessment and collection were part of winding up the business. Earlier decisions recognising enforcement of arrears against partners of a dissolved firm were followed, and the recovery proceedings were upheld. en-us Fri, 23 Oct 1959 00:00:00 +0530 Thu, 28 Mar 2013 14:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128082 A firm treated as a dealer for sales tax remained liable for tax that accrued during its existence, and dissolution did not extinguish that liability. The Court held that recovery could proceed against the partners of the dissolved firm even though the sales tax law contained no express provision authorising such recovery, because partners remained responsible for the firm's obligations and assessment and collection were part of winding up the business. Earlier decisions recognising enforcement of arrears against partners of a dissolved firm were followed, and the recovery proceedings were upheld. Case-Laws VAT and Sales Tax Fri, 23 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128082