https://www.taxtmi.com/caselaws?id=128458 A partnership firm assessed to sales tax for turnover earned during the assessment year remained liable despite later dissolution, because dissolution did not extinguish the tax already incurred and the partners were jointly and severally liable for acts done while they were partners. The transferee-liability provision was held to be supplementary, not a substitute for the charging provision, so a partner who took over assets and liabilities was not exclusively liable on that basis alone. An assessment made on the partnership as a taxable unit also was not invalid merely because the firm had ceased to exist when the order was passed. The demand and recovery proceedings against the partners were upheld. en-us Thu, 14 Dec 1961 00:00:00 +0530 Sat, 06 Apr 2013 10:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128458 A partnership firm assessed to sales tax for turnover earned during the assessment year remained liable despite later dissolution, because dissolution did not extinguish the tax already incurred and the partners were jointly and severally liable for acts done while they were partners. The transferee-liability provision was held to be supplementary, not a substitute for the charging provision, so a partner who took over assets and liabilities was not exclusively liable on that basis alone. An assessment made on the partnership as a taxable unit also was not invalid merely because the firm had ceased to exist when the order was passed. The demand and recovery proceedings against the partners were upheld. Case-Laws VAT and Sales Tax Thu, 14 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128458