1995 (1) TMI 312 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ appeals against a common order, setting aside the direction to remit sales tax arrears from the petitioners' bank accounts beyond the interest held by Nelliappan without affecting other partners' interests. The Court held that the Commercial Tax Department can only proceed against the shares of interest held by Nelliappan in the partnership firms. The order of the learned single Judge was set aside.