https://www.taxtmi.com/caselaws?id=128523 Recovery of sales tax arrears from a transferee of a firm is confined to the value of the assets received by transfer, and coercive action cannot lawfully extend beyond that limit. Prior service of a demand notice is required so the transferee can identify the transferred assets and show cause why they should not be proceeded against. As no such notice had been served after the transfer, the recovery proceedings were not properly initiated and could not continue in their present form until the statutory procedure was followed. en-us Tue, 09 Apr 1963 00:00:00 +0530 Sat, 06 Apr 2013 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128523 Recovery of sales tax arrears from a transferee of a firm is confined to the value of the assets received by transfer, and coercive action cannot lawfully extend beyond that limit. Prior service of a demand notice is required so the transferee can identify the transferred assets and show cause why they should not be proceeded against. As no such notice had been served after the transfer, the recovery proceedings were not properly initiated and could not continue in their present form until the statutory procedure was followed. Case-Laws VAT and Sales Tax Tue, 09 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128523