https://www.taxtmi.com/caselaws?id=128827 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 was construed to cover a transfer of business by intestate succession where the heirs continued the business in the same name, so the transferee could be treated as the registered dealer. The provision was read in the context of the registration, return, assessment and cancellation scheme, and later amendment was noted as supporting inclusion of inheritance-based transfers. The provision was also upheld as a reasonable restriction under Article 19 because it formed part of the sales tax machinery, aimed at preventing evasion and misuse of registration benefits, and operated subject to assessment and hearing safeguards. en-us Fri, 14 Dec 1962 00:00:00 +0530 Fri, 12 Apr 2013 09:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128827 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 was construed to cover a transfer of business by intestate succession where the heirs continued the business in the same name, so the transferee could be treated as the registered dealer. The provision was read in the context of the registration, return, assessment and cancellation scheme, and later amendment was noted as supporting inclusion of inheritance-based transfers. The provision was also upheld as a reasonable restriction under Article 19 because it formed part of the sales tax machinery, aimed at preventing evasion and misuse of registration benefits, and operated subject to assessment and hearing safeguards. Case-Laws VAT and Sales Tax Fri, 14 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128827