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change of parters in a firm

This query is : Resolved 
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(Querist)
20 December 2007 Dear friends,
Please clarify the above problem,
One firm running with 3 partners on 10/09/2007 , 2 partners have with drawn their interest in the firm and additionally 2 partners have jonined the same firm. and after 10/10/2007 1 partner among the 3 has also withdrawn his interest , and the firm is taken care by the newly joined 2 partners.

Please clarify that,

The firm has not changed any PAN No & TIN number under (VAT) ,
Please clarify whether it amount to get new TIN or PAN No & clarify whether INPUT vat can be claimed in the new firm.
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Expert)
21 December 2007 Subject to other regular restrictions eligible Inpuit VAT Credit will be available. Please go through your state act regrding obligation of informing such changes to the authorities.
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