https://www.taxtmi.com/caselaws?id=127431 Sales tax liability under the Act was fastened on the dealer, and the assessment and recovery machinery operated only against that dealer. Although the Act specifically permitted recovery from the assets of a deceased assessee, it contained no provision authorising recovery from a transferee of the dealer's property, and no charge was created on the transferred machinery and building. So long as the sale deed remained valid and unset aside, the transferor's unpaid sales tax could not be enforced against the purchasers. Recovery from the transferees was therefore impermissible, and mandamus would lie to restrain such recovery. en-us Fri, 04 Nov 1955 00:00:00 +0530 Fri, 08 Mar 2013 18:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127431 Sales tax liability under the Act was fastened on the dealer, and the assessment and recovery machinery operated only against that dealer. Although the Act specifically permitted recovery from the assets of a deceased assessee, it contained no provision authorising recovery from a transferee of the dealer's property, and no charge was created on the transferred machinery and building. So long as the sale deed remained valid and unset aside, the transferor's unpaid sales tax could not be enforced against the purchasers. Recovery from the transferees was therefore impermissible, and mandamus would lie to restrain such recovery. Case-Laws VAT and Sales Tax Fri, 04 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127431