https://www.taxtmi.com/caselaws?id=144185 Recovery by arrest for sales tax arrears cannot be used against a person who was not a partner of the defaulter firm during the relevant tax period and was not shown to be legally liable for the demand. The liability on record belonged to the dissolved partnership firm, and mere family connection or an alleged signature on a return did not establish partnership status or recovery liability. On that basis, arrest of the petitioner was held illegal and the arrest order was quashed. en-us Wed, 29 Mar 1967 00:00:00 +0530 Sat, 20 Apr 2013 17:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144185 Recovery by arrest for sales tax arrears cannot be used against a person who was not a partner of the defaulter firm during the relevant tax period and was not shown to be legally liable for the demand. The liability on record belonged to the dissolved partnership firm, and mere family connection or an alleged signature on a return did not establish partnership status or recovery liability. On that basis, arrest of the petitioner was held illegal and the arrest order was quashed. Case-Laws VAT and Sales Tax Wed, 29 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144185