https://www.taxtmi.com/caselaws?id=158842 The court found that the partnership formed for arrack blending was illegal under the Tamil Nadu Prohibition Act as it aimed to exploit a non-transferable license. The court ruled that an illegal partnership could be taxed under the Tamil Nadu General Sales Tax Act based on precedents. Regarding the liability of a minor in a partnership for tax dues, the court rejected the petitioner's claim of being a minor during the assessment year, branding him a "classic liar." The court dismissed the writ petition, holding the petitioners liable for tax dues and ordering costs to be paid to the first respondent. en-us Tue, 18 May 2004 00:00:00 +0530 Fri, 08 Nov 2013 12:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158842 The court found that the partnership formed for arrack blending was illegal under the Tamil Nadu Prohibition Act as it aimed to exploit a non-transferable license. The court ruled that an illegal partnership could be taxed under the Tamil Nadu General Sales Tax Act based on precedents. Regarding the liability of a minor in a partnership for tax dues, the court rejected the petitioner's claim of being a minor during the assessment year, branding him a "classic liar." The court dismissed the writ petition, holding the petitioners liable for tax dues and ordering costs to be paid to the first respondent. Case-Laws VAT and Sales Tax Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158842