https://www.taxtmi.com/caselaws?id=157765 Recovery of sales tax arrears under the Tamil Nadu General Sales Tax Act, 1959 is confined to money due to the assessee or held for the assessee, and cannot be extended to the independent interests of other partners in separate partnership firms. Where one partnership concern defaults, the bank recovery mechanism may reach only the defaulting partner's share in the firms, not the shares belonging to non-defaulting partners who are not shown to be liable for the arrears. The statutory power therefore cannot be used to direct remittance beyond the defaulter's interest, and recovery action to that extent is unsustainable. en-us Mon, 09 Jan 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157765 Recovery of sales tax arrears under the Tamil Nadu General Sales Tax Act, 1959 is confined to money due to the assessee or held for the assessee, and cannot be extended to the independent interests of other partners in separate partnership firms. Where one partnership concern defaults, the bank recovery mechanism may reach only the defaulting partner's share in the firms, not the shares belonging to non-defaulting partners who are not shown to be liable for the arrears. The statutory power therefore cannot be used to direct remittance beyond the defaulter's interest, and recovery action to that extent is unsustainable. Case-Laws VAT and Sales Tax Mon, 09 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157765