https://www.taxtmi.com/caselaws?id=144159 A distinct partnership firm could not be treated as liable for another firm's sales tax arrears merely because one partner was common to both, so recovery from the second firm's assets was impermissible. The text also states that specific partnership property cannot be attached as if it were the exclusive share of a defaulting partner, because partners are jointly interested in the whole of the partnership assets and no partner owns any identified asset separately. Accordingly, a creditor of an individual partner must proceed against the assessee firm's property or the partner's separate property, not against specific partnership assets of another firm. en-us Thu, 28 Jan 1965 00:00:00 +0530 Sat, 20 Apr 2013 14:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144159 A distinct partnership firm could not be treated as liable for another firm's sales tax arrears merely because one partner was common to both, so recovery from the second firm's assets was impermissible. The text also states that specific partnership property cannot be attached as if it were the exclusive share of a defaulting partner, because partners are jointly interested in the whole of the partnership assets and no partner owns any identified asset separately. Accordingly, a creditor of an individual partner must proceed against the assessee firm's property or the partner's separate property, not against specific partnership assets of another firm. Case-Laws VAT and Sales Tax Thu, 28 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144159