https://www.taxtmi.com/caselaws?id=340688 A person admitted only to the benefits of partnership as a minor could not be treated as personally liable for sales tax arrears of the firm after ceasing from it. The partnership records showed that the petitioner was never a full partner and had left the firm on 01/01/1976. Under the Partnership Act, a minor is not a partner and incurs personal liability only if, after attaining majority, he elects to become a partner; that contingency did not arise. Section 35 was inapplicable on these facts, so revenue recovery could not be fastened on the petitioner merely because of his earlier admission to the benefits of partnership. The demand and recovery proceedings were therefore unsustainable and were set aside. en-us Wed, 29 Jun 2016 00:00:00 +0530 Sat, 25 Mar 2017 08:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340688 A person admitted only to the benefits of partnership as a minor could not be treated as personally liable for sales tax arrears of the firm after ceasing from it. The partnership records showed that the petitioner was never a full partner and had left the firm on 01/01/1976. Under the Partnership Act, a minor is not a partner and incurs personal liability only if, after attaining majority, he elects to become a partner; that contingency did not arise. Section 35 was inapplicable on these facts, so revenue recovery could not be fastened on the petitioner merely because of his earlier admission to the benefits of partnership. The demand and recovery proceedings were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340688