https://www.taxtmi.com/caselaws?id=160642 Recovery of sales tax from a partner may be sustained where disputed facts remain about dissolution of the firm or valid retirement, and where the statutory requirements for retirement notice are not shown to have been met. The article notes that joint and several liability under the Tripura Sales Tax Act can continue for partners at the time of discontinuance or dissolution, and that a recovery notice under section 26-A is not ordinarily interfered with in writ jurisdiction when an alternate statutory remedy exists. On those facts, writ relief was held inappropriate and the recovery notices were left undisturbed. en-us Fri, 12 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 14:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160642 Recovery of sales tax from a partner may be sustained where disputed facts remain about dissolution of the firm or valid retirement, and where the statutory requirements for retirement notice are not shown to have been met. The article notes that joint and several liability under the Tripura Sales Tax Act can continue for partners at the time of discontinuance or dissolution, and that a recovery notice under section 26-A is not ordinarily interfered with in writ jurisdiction when an alternate statutory remedy exists. On those facts, writ relief was held inappropriate and the recovery notices were left undisturbed. Case-Laws VAT and Sales Tax Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160642