https://www.taxtmi.com/caselaws?id=166247 The court in this case addressed the determination of taxable turnover for a partnership firm under the Madras General Sales Tax Act, emphasizing the firm's liability for tax based on transactions within the State. It clarified that tax arrears remain recoverable from partnership assets post-dissolution, making the firm liable for outstanding amounts. The judgment upheld the tax liability of the partnership firm, dismissing the criminal revision and highlighting the importance of adhering to legal provisions regarding assessments and liabilities under the Act. 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 The court in this case addressed the determination of taxable turnover for a partnership firm under the Madras General Sales Tax Act, emphasizing the firm's liability for tax based on transactions within the State. It clarified that tax arrears remain recoverable from partnership assets post-dissolution, making the firm liable for outstanding amounts. The judgment upheld the tax liability of the partnership firm, dismissing the criminal revision and highlighting the importance of adhering to legal provisions regarding assessments and liabilities under the Act. Case-Laws VAT and Sales Tax Wed, 24 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166247