1974 (3) TMI 94 - HC - VAT and Sales Tax

Summary

The petitioner challenged sales tax recovery proceedings for the year 1965-66 on the firm Kant Ram Nand Kishore. The petitioner claimed he was not a partner, but the assessment was completed. An appeal set aside the assessment and remanded to investigate partnership. However, no finding was recorded on partnership. Without such a finding, the department cannot recover tax from the petitioner as a partner. The recovery certificate was quashed, and the petition was allowed with costs.