https://www.taxtmi.com/caselaws?id=127799 On transfer of a business, Rule 21-A of the Madras General Sales Tax Rules made both the transferor and transferee liable for sales tax dues arising from the transferred business. The recovery mechanism was applied to prevent evasion of revenue by shifting liability between them. On the facts, the Madras HC directed that recovery proceedings by distress warrant should begin against the transferor first, and recourse against the transferee should be taken only if the amount could not be realised from the transferor. en-us Fri, 03 Apr 1959 00:00:00 +0530 Sat, 16 Mar 2013 18:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127799 On transfer of a business, Rule 21-A of the Madras General Sales Tax Rules made both the transferor and transferee liable for sales tax dues arising from the transferred business. The recovery mechanism was applied to prevent evasion of revenue by shifting liability between them. On the facts, the Madras HC directed that recovery proceedings by distress warrant should begin against the transferor first, and recourse against the transferee should be taken only if the amount could not be realised from the transferor. Case-Laws VAT and Sales Tax Fri, 03 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127799