https://www.taxtmi.com/caselaws?id=153495 Where a firm is reconstituted and the later concern continues from the same premises with members of the same family, section 3-C of the Sales Tax Act permits recovery of prior sales tax dues from the reconstituted firm and its partners. The proviso to section 3-C was treated as fastening joint and several liability on the reconstituted firm and the earlier partners for tax and penalty due for the preceding period. On the facts, the material before the Sales Tax Officer was not displaced, so the challenge to recovery failed and the liability was upheld. en-us Fri, 01 Oct 1982 00:00:00 +0530 Wed, 24 Jul 2013 13:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153495 Where a firm is reconstituted and the later concern continues from the same premises with members of the same family, section 3-C of the Sales Tax Act permits recovery of prior sales tax dues from the reconstituted firm and its partners. The proviso to section 3-C was treated as fastening joint and several liability on the reconstituted firm and the earlier partners for tax and penalty due for the preceding period. On the facts, the material before the Sales Tax Officer was not displaced, so the challenge to recovery failed and the liability was upheld. Case-Laws VAT and Sales Tax Fri, 01 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153495