https://www.taxtmi.com/caselaws?id=149946 Liability for a deceased dealer's sales tax dues was confined to the estate in the hands of the legal representatives, and recovery could not proceed against only some heirs when the estate was not effectively represented by all legal representatives. The court also held that attachment of movables could not be sustained without a finding that the properties belonged to, or formed part of, the deceased dealer's estate. Applying the same representative-liability principle reflected in tax recovery provisions, the recovery proceedings and attachment were set aside for want of proper estate-based jurisdiction over the persons and properties proceeded against. en-us Wed, 28 Oct 1970 00:00:00 +0530 Mon, 06 May 2013 16:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149946 Liability for a deceased dealer's sales tax dues was confined to the estate in the hands of the legal representatives, and recovery could not proceed against only some heirs when the estate was not effectively represented by all legal representatives. The court also held that attachment of movables could not be sustained without a finding that the properties belonged to, or formed part of, the deceased dealer's estate. Applying the same representative-liability principle reflected in tax recovery provisions, the recovery proceedings and attachment were set aside for want of proper estate-based jurisdiction over the persons and properties proceeded against. Case-Laws VAT and Sales Tax Wed, 28 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149946