https://www.taxtmi.com/caselaws?id=100776 Section 78 of the States Reorganisation Act, 1956 was construed broadly to cover sales tax dues that had become payable on the taxable sale, even if they had not yet been quantified by assessment. Arrears were not confined to assessed amounts, because liability arises when the tax event occurs and later assessment only makes the debt enforceable. The scheme of Part VII, including sections 78, 83 and 91, ties recovery rights and corresponding liability to the successor State in whose territory the place of assessment falls. The High Court's narrower reading was rejected and the matter was remitted for consideration of the remaining issues. en-us Wed, 22 Sep 1971 00:00:00 +0530 Tue, 17 Sep 2013 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100776 Section 78 of the States Reorganisation Act, 1956 was construed broadly to cover sales tax dues that had become payable on the taxable sale, even if they had not yet been quantified by assessment. Arrears were not confined to assessed amounts, because liability arises when the tax event occurs and later assessment only makes the debt enforceable. The scheme of Part VII, including sections 78, 83 and 91, ties recovery rights and corresponding liability to the successor State in whose territory the place of assessment falls. The High Court's narrower reading was rejected and the matter was remitted for consideration of the remaining issues. Case-Laws VAT and Sales Tax Wed, 22 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100776