https://www.taxtmi.com/caselaws?id=163341 The court upheld the validity of the demand notice issued to the surety for the dealer's tax arrears, emphasizing that the surety's liability is determined by the bond executed, not linked to the dealer's tax liability. The court clarified that the surety's obligations are governed by the terms of the bond and Rule 6(3) of the Kerala General Sales Tax Rules, ensuring the security remains in force during the dealer's registration. The writ petition was dismissed, affirming the lower court's decision, and the appellant was denied relief. en-us Thu, 05 Jul 2007 00:00:00 +0530 Mon, 31 Mar 2014 17:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163341 The court upheld the validity of the demand notice issued to the surety for the dealer's tax arrears, emphasizing that the surety's liability is determined by the bond executed, not linked to the dealer's tax liability. The court clarified that the surety's obligations are governed by the terms of the bond and Rule 6(3) of the Kerala General Sales Tax Rules, ensuring the security remains in force during the dealer's registration. The writ petition was dismissed, affirming the lower court's decision, and the appellant was denied relief. Case-Laws VAT and Sales Tax Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163341