https://www.taxtmi.com/caselaws?id=128170 A transferee of a registered business was held liable under section 19(1) of the Orissa Sales Tax Act, 1947 for unpaid sales tax relating to periods before transfer, because the liability attached to tax already payable on completed sales and the transferee stepped into the transferor's position. For liability arising from the date of transfer, section 19(2) required assessment under the charging and machinery provisions applicable to an unregistered dealer, with turnover deemed accordingly. The reference was answered for the Revenue, confirming transferee liability for unpaid tax and the correct assessment route for an unregistered transferee. en-us Thu, 23 Mar 1961 00:00:00 +0530 Fri, 29 Mar 2013 16:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128170 A transferee of a registered business was held liable under section 19(1) of the Orissa Sales Tax Act, 1947 for unpaid sales tax relating to periods before transfer, because the liability attached to tax already payable on completed sales and the transferee stepped into the transferor's position. For liability arising from the date of transfer, section 19(2) required assessment under the charging and machinery provisions applicable to an unregistered dealer, with turnover deemed accordingly. The reference was answered for the Revenue, confirming transferee liability for unpaid tax and the correct assessment route for an unregistered transferee. Case-Laws VAT and Sales Tax Thu, 23 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128170