https://www.taxtmi.com/caselaws?id=128213 Section 26(1) of the Bombay Sales Tax Act, 1953 was construed as applying only to voluntary transfers of a dealer's business within the statutory scheme, where the transferor remains liable jointly and severally with the transferee. A forced auction sale by the Collector in recovery proceedings was outside that scheme, because it was not a transfer by the dealer and the Collector could not be treated as the transferor contemplated by the provision. The later insertion of section 19(4) in the Bombay Sales Tax Act, 1959 supported the same interpretation. On that basis, an auction purchaser in such a forced sale was not liable for the dealer's pre-existing sales tax arrears under section 26(1). en-us Tue, 27 Sep 1960 00:00:00 +0530 Sat, 30 Mar 2013 10:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128213 Section 26(1) of the Bombay Sales Tax Act, 1953 was construed as applying only to voluntary transfers of a dealer's business within the statutory scheme, where the transferor remains liable jointly and severally with the transferee. A forced auction sale by the Collector in recovery proceedings was outside that scheme, because it was not a transfer by the dealer and the Collector could not be treated as the transferor contemplated by the provision. The later insertion of section 19(4) in the Bombay Sales Tax Act, 1959 supported the same interpretation. On that basis, an auction purchaser in such a forced sale was not liable for the dealer's pre-existing sales tax arrears under section 26(1). Case-Laws VAT and Sales Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128213