https://www.taxtmi.com/caselaws?id=40042 For sales tax purposes, a firm is an assessable unit, but its legal identity is determined by partnership law unless the tax statute provides otherwise. Two partnership concerns with the same partners may still be distinct firms if the partnership agreements, surrounding circumstances, and business conduct show separate partnerships. The decisive factors are the partners' intention and the extent of interlacing or interlocking in management, finance, and other business incidents. On the material before the Court, the question whether the businesses were carried on by one partnership or two distinct partnerships required factual determination by the sales tax authorities; identical partners alone did not justify treating both turnovers as belonging to a single firm. en-us Fri, 03 May 1985 00:00:00 +0530 Fri, 24 Jul 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40042 For sales tax purposes, a firm is an assessable unit, but its legal identity is determined by partnership law unless the tax statute provides otherwise. Two partnership concerns with the same partners may still be distinct firms if the partnership agreements, surrounding circumstances, and business conduct show separate partnerships. The decisive factors are the partners' intention and the extent of interlacing or interlocking in management, finance, and other business incidents. On the material before the Court, the question whether the businesses were carried on by one partnership or two distinct partnerships required factual determination by the sales tax authorities; identical partners alone did not justify treating both turnovers as belonging to a single firm. Case-Laws VAT and Sales Tax Fri, 03 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40042