https://www.taxtmi.com/acts?id=26937 Where a business subject to tax under the Act is carried on by a guardian, trustee or agent for a minor or otherwise incapacitated person, liability for tax, interest and penalty attaches to that guardian, trustee or agent, and they are to be assessed and recovered from in the same manner and to the same extent as the incapacitated person would be treated if capacitated and conducting the business personally. en-us Thu, 22 Jun 2017 14:11:21 +0530 Thu, 22 Jun 2017 14:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26937 Where a business subject to tax under the Act is carried on by a guardian, trustee or agent for a minor or otherwise incapacitated person, liability for tax, interest and penalty attaches to that guardian, trustee or agent, and they are to be assessed and recovered from in the same manner and to the same extent as the incapacitated person would be treated if capacitated and conducting the business personally. Act-Rules GST - States Thu, 22 Jun 2017 14:11:21 +0530 https://www.taxtmi.com/acts?id=26937