https://www.taxtmi.com/caselaws?id=127622 A transferee of a business was not liable for tax assessed on the transferor under a repealed sales tax law where the transferee-liability provision was purely statutory and the repeal did not expressly create or preserve a new liability against the transferee. The later sales tax law also did not apply, because its transferee-liability rule operated only where the transferred business was liable to tax under that later Act, not where liability arose solely under the repealed enactment. The demand against the transferees therefore could not be sustained and the notices were set aside. en-us Thu, 30 Aug 1956 00:00:00 +0530 Wed, 13 Mar 2013 11:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127622 A transferee of a business was not liable for tax assessed on the transferor under a repealed sales tax law where the transferee-liability provision was purely statutory and the repeal did not expressly create or preserve a new liability against the transferee. The later sales tax law also did not apply, because its transferee-liability rule operated only where the transferred business was liable to tax under that later Act, not where liability arose solely under the repealed enactment. The demand against the transferees therefore could not be sustained and the notices were set aside. Case-Laws VAT and Sales Tax Thu, 30 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127622