COMMISSIONER OF SALES TAX, M.P. INDORE AND ORS. vs RADHAKRISHAN AND ORS.

The Supreme Court held that under Section 46(1)(c) of the Madhya Pradesh General Sales Tax Act, 1958, partners of a firm cannot be held liable for the tax assessed against the firm in the absence of a specific provision making them jointly liable. The Court emphasized that a firm is recognized as a separate legal entity and can only be prosecuted as such. The appeal was dismissed, affirming the High Court's decision to quash the order for criminal prosecution against the partners.