https://www.taxtmi.com/caselaws?id=166247 Local purchases made at Mangalore by a partner for the firm, followed by despatch of goods and dealings with State tile factories, were treated as sales within Madras and therefore taxable under the Madras General Sales Tax Act. The firm could not establish that it was merely a non-resident dealer or commission agent, so the claimed exemption failed and assessment was not confined to an in-State agent. The Court also noted that sales tax arrears remained a valid partnership liability after dissolution and could be recovered from partnership assets, with partners exposed where legally permissible. en-us Wed, 24 Oct 1956 00:00:00 +0530 Fri, 05 Sep 2014 12:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166247 Local purchases made at Mangalore by a partner for the firm, followed by despatch of goods and dealings with State tile factories, were treated as sales within Madras and therefore taxable under the Madras General Sales Tax Act. The firm could not establish that it was merely a non-resident dealer or commission agent, so the claimed exemption failed and assessment was not confined to an in-State agent. The Court also noted that sales tax arrears remained a valid partnership liability after dissolution and could be recovered from partnership assets, with partners exposed where legally permissible. Case-Laws VAT and Sales Tax Wed, 24 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166247