https://www.taxtmi.com/caselaws?id=127210 A purchaser of a business as a going concern, where stock-in-trade, machinery, furniture and goodwill are transferred, is treated as a transferee and therefore a dealer under the Bengal Finance Sales Tax Act, 1941, even if some assets and liabilities are excluded. The transferee provision extends to sales tax payable in respect of the transferred business that remained unpaid at the date of transfer, because assessment only quantifies an existing charging liability and need not have been completed before transfer. Writ relief is not available where the Act provides a workable scheme of delegation, appeal, revision and review and no jurisdictional error is shown. en-us Fri, 23 Feb 1951 00:00:00 +0530 Tue, 05 Mar 2013 15:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127210 A purchaser of a business as a going concern, where stock-in-trade, machinery, furniture and goodwill are transferred, is treated as a transferee and therefore a dealer under the Bengal Finance Sales Tax Act, 1941, even if some assets and liabilities are excluded. The transferee provision extends to sales tax payable in respect of the transferred business that remained unpaid at the date of transfer, because assessment only quantifies an existing charging liability and need not have been completed before transfer. Writ relief is not available where the Act provides a workable scheme of delegation, appeal, revision and review and no jurisdictional error is shown. Case-Laws VAT and Sales Tax Fri, 23 Feb 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127210