https://www.taxtmi.com/caselaws?id=160858 Andhra Pradesh HC held that arrears of sales tax of a concern could not be recovered from an said to be a partner unless the department first established the partnership and personal liability through reliable material. The Court found that no registered partnership deed or proper enquiry with an opportunity of hearing supported the claim against the petitioner, and the documents relied on were insufficient, while other papers indicated a different person as proprietor. Recovery could not rest on assumptions or unsupported statements, and fair procedure and natural justice were required before fastening liability. The impugned demand notice was quashed. en-us Wed, 31 Jul 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160858 Andhra Pradesh HC held that arrears of sales tax of a concern could not be recovered from an said to be a partner unless the department first established the partnership and personal liability through reliable material. The Court found that no registered partnership deed or proper enquiry with an opportunity of hearing supported the claim against the petitioner, and the documents relied on were insufficient, while other papers indicated a different person as proprietor. Recovery could not rest on assumptions or unsupported statements, and fair procedure and natural justice were required before fastening liability. The impugned demand notice was quashed. Case-Laws VAT and Sales Tax Wed, 31 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160858