https://www.taxtmi.com/caselaws?id=164824 The court held that the refusal to issue form XXVI to petitioner No. 1 was unjustified as the tax liabilities of M/S. Manu Brick Industries should not impact a separate entity. The court directed the respondents to issue the form to petitioner No. 1 without requiring payment of any outstanding tax liabilities of M/S. Manu Brick Industries, emphasizing the distinction between entities and individual liabilities of partners. The judgment clarified that unless a person is liable to pay tax, no taxable liability can be imposed on them. en-us Wed, 29 Sep 2010 00:00:00 +0530 Sat, 03 May 2014 17:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164824 The court held that the refusal to issue form XXVI to petitioner No. 1 was unjustified as the tax liabilities of M/S. Manu Brick Industries should not impact a separate entity. The court directed the respondents to issue the form to petitioner No. 1 without requiring payment of any outstanding tax liabilities of M/S. Manu Brick Industries, emphasizing the distinction between entities and individual liabilities of partners. The judgment clarified that unless a person is liable to pay tax, no taxable liability can be imposed on them. Case-Laws VAT and Sales Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164824