https://www.taxtmi.com/caselaws?id=259267 An individual partner remained jointly and severally liable for the firm's sales tax dues because the Bombay Sales Tax Act, 1959 and the Rules conferred only a limited power of remission on the Commissioner, subject to prescribed conditions and, where applicable, prior State sanction. The Court held that no settlement with an individual partner could extinguish statutory liability, since taxing statutes cannot be expanded by equity or implication. The alleged extra-statutory arrangement therefore had no legal basis, and the partner's liability for the firm's dues continued to be enforceable. en-us Wed, 29 Apr 2015 00:00:00 +0530 Fri, 09 Jun 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259267 An individual partner remained jointly and severally liable for the firm's sales tax dues because the Bombay Sales Tax Act, 1959 and the Rules conferred only a limited power of remission on the Commissioner, subject to prescribed conditions and, where applicable, prior State sanction. The Court held that no settlement with an individual partner could extinguish statutory liability, since taxing statutes cannot be expanded by equity or implication. The alleged extra-statutory arrangement therefore had no legal basis, and the partner's liability for the firm's dues continued to be enforceable. Case-Laws VAT and Sales Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259267