https://www.taxtmi.com/caselaws?id=150827 Recovery of sales tax dues from legal representatives of a deceased dealer cannot proceed against one representative alone without first identifying all legal representatives and determining whether any estate of the deceased has been inherited. The liability of legal representatives is limited to the extent of assets received from the deceased, so objections that the petitioner had long separated, had received no inherited assets, and that other representatives existed had to be examined on merits. The recovery order was therefore unsustainable on the material considered. en-us Tue, 06 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 12:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150827 Recovery of sales tax dues from legal representatives of a deceased dealer cannot proceed against one representative alone without first identifying all legal representatives and determining whether any estate of the deceased has been inherited. The liability of legal representatives is limited to the extent of assets received from the deceased, so objections that the petitioner had long separated, had received no inherited assets, and that other representatives existed had to be examined on merits. The recovery order was therefore unsustainable on the material considered. Case-Laws VAT and Sales Tax Tue, 06 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150827