https://www.taxtmi.com/caselaws?id=154779 The civil court had jurisdiction to try a suit for declaration and injunction against recovery of sales tax assessed against a partnership firm, where the plaintiff successfully argued he was not a partner in the firm. The court found the plaintiff had no connection with the firm and therefore could not be held liable for the recovery. Despite the defendant's argument and citation of a Division Bench judgment, the court dismissed the appeal, emphasizing that liability for tax assessment against a firm depends on individual involvement, which was lacking in this case. en-us Tue, 29 Jul 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154779 The civil court had jurisdiction to try a suit for declaration and injunction against recovery of sales tax assessed against a partnership firm, where the plaintiff successfully argued he was not a partner in the firm. The court found the plaintiff had no connection with the firm and therefore could not be held liable for the recovery. Despite the defendant's argument and citation of a Division Bench judgment, the court dismissed the appeal, emphasizing that liability for tax assessment against a firm depends on individual involvement, which was lacking in this case. Case-Laws VAT and Sales Tax Tue, 29 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154779