https://www.taxtmi.com/caselaws?id=158477 Where a taxing statute expressly makes a firm and its partners jointly and severally liable, the State may recover the firm's sales tax arrears from the partners through the statutory recovery machinery. The Central Sales Tax Act's enforcement provisions were read with the Kerala General Sales Tax Act, which authorises recovery of arrears as if they had accrued under that Act and specifically imposes partner liability when the firm is liable to pay tax. Earlier authorities were distinguished because they lacked an express provision creating such partner liability, and the construction preserving the efficacy of the fiscal scheme was preferred. en-us Thu, 21 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158477 Where a taxing statute expressly makes a firm and its partners jointly and severally liable, the State may recover the firm's sales tax arrears from the partners through the statutory recovery machinery. The Central Sales Tax Act's enforcement provisions were read with the Kerala General Sales Tax Act, which authorises recovery of arrears as if they had accrued under that Act and specifically imposes partner liability when the firm is liable to pay tax. Earlier authorities were distinguished because they lacked an express provision creating such partner liability, and the construction preserving the efficacy of the fiscal scheme was preferred. Case-Laws VAT and Sales Tax Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158477