https://www.taxtmi.com/caselaws?id=154472 Partners of a dissolved firm remain jointly and severally liable for the firm's pre-dissolution sales tax dues, because the liability attaches to the partners under the Partnership Act and the recovery machinery under the Karnataka Sales Tax Act permits assessment and recovery as if dissolution had not occurred. The amount described as penalty under section 13(2) was treated as compensatory interest in substance, arising automatically on default and recoverable from the liable partners. Section 13(2A) was upheld as a valid remission provision, with the delegation held to be guided and the classification not violative of Article 14. en-us Wed, 19 Feb 1986 00:00:00 +0530 Wed, 21 Aug 2013 17:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154472 Partners of a dissolved firm remain jointly and severally liable for the firm's pre-dissolution sales tax dues, because the liability attaches to the partners under the Partnership Act and the recovery machinery under the Karnataka Sales Tax Act permits assessment and recovery as if dissolution had not occurred. The amount described as penalty under section 13(2) was treated as compensatory interest in substance, arising automatically on default and recoverable from the liable partners. Section 13(2A) was upheld as a valid remission provision, with the delegation held to be guided and the classification not violative of Article 14. Case-Laws VAT and Sales Tax Wed, 19 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154472