https://www.taxtmi.com/caselaws?id=157132 A sales tax statute may fasten joint and several liability on partners of a dissolved firm for tax due on pre-dissolution turnover, and that liability can extend to recovery from a partner's personal assets where the Act expressly so provides. The Court also held that assessment is not invalid merely because the partner did not receive individual notice, since the Act and Rules permit service in the prescribed statutory manner and extend procedural provisions to dissolved-firm assessments. The ratio is that express statutory liability and compliant statutory service are sufficient to sustain assessment and recovery against the partners. en-us Tue, 07 Jul 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157132 A sales tax statute may fasten joint and several liability on partners of a dissolved firm for tax due on pre-dissolution turnover, and that liability can extend to recovery from a partner's personal assets where the Act expressly so provides. The Court also held that assessment is not invalid merely because the partner did not receive individual notice, since the Act and Rules permit service in the prescribed statutory manner and extend procedural provisions to dissolved-firm assessments. The ratio is that express statutory liability and compliant statutory service are sufficient to sustain assessment and recovery against the partners. Case-Laws VAT and Sales Tax Tue, 07 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157132