https://www.taxtmi.com/caselaws?id=162951 Recovery of disputed sales tax dues against a partner was not sustained where the firm's land, building and machinery were available and the firm's assets had not first been worked against; the Court treated recovery from the partner as premature on the facts presented. Transfers of firm property made during the pendency of proceedings were also treated as prima facie hit by Section 59A of the Haryana General Sales Tax Act, 1973, which renders transfers intended to defraud revenue void against tax claims. The impugned notice was quashed and the matter remitted for fresh proceedings after hearing the concerned persons and considering objections. en-us Mon, 04 Dec 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162951 Recovery of disputed sales tax dues against a partner was not sustained where the firm's land, building and machinery were available and the firm's assets had not first been worked against; the Court treated recovery from the partner as premature on the facts presented. Transfers of firm property made during the pendency of proceedings were also treated as prima facie hit by Section 59A of the Haryana General Sales Tax Act, 1973, which renders transfers intended to defraud revenue void against tax claims. The impugned notice was quashed and the matter remitted for fresh proceedings after hearing the concerned persons and considering objections. Case-Laws VAT and Sales Tax Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162951