https://www.taxtmi.com/caselaws?id=158494 Central sales tax arrears, once finally determined against a partnership firm, could be recovered through the State recovery machinery invoked under section 9(2) of the Central Sales Tax Act, 1956. The Court treated the Kerala General Sales Tax Act, 1963 recovery provisions as governing the mode of enforcement and held that section 21, which makes the firm and its partners jointly and severally liable for amounts payable under the Act, could be used to enforce the outstanding dues against the partners. The objection to partner-level recovery was rejected, and the writ petition failed. en-us Fri, 17 Nov 1995 00:00:00 +0530 Tue, 29 Oct 2013 16:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158494 Central sales tax arrears, once finally determined against a partnership firm, could be recovered through the State recovery machinery invoked under section 9(2) of the Central Sales Tax Act, 1956. The Court treated the Kerala General Sales Tax Act, 1963 recovery provisions as governing the mode of enforcement and held that section 21, which makes the firm and its partners jointly and severally liable for amounts payable under the Act, could be used to enforce the outstanding dues against the partners. The objection to partner-level recovery was rejected, and the writ petition failed. Case-Laws VAT and Sales Tax Fri, 17 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158494