https://www.taxtmi.com/caselaws?id=128909 Rule 21-A under the Madras General Sales Tax Act, 1939 was considered beyond the State Government's rule-making power because it sought to fasten the transferor's sales tax arrears on a transferee by legal fiction. The taxing scheme made a dealer liable only for his own turnover, and subordinate legislation could not enlarge the statutory definition of dealer or create a new taxable person. A private transfer deed also could not impose statutory tax liability on the transferee where the deed was silent on sales tax arrears. The result was that the attempted recovery from the transferee was unsustainable, and the liability had to arise from statute, not contract. en-us Fri, 13 Sep 1963 00:00:00 +0530 Mon, 15 Apr 2013 09:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128909 Rule 21-A under the Madras General Sales Tax Act, 1939 was considered beyond the State Government's rule-making power because it sought to fasten the transferor's sales tax arrears on a transferee by legal fiction. The taxing scheme made a dealer liable only for his own turnover, and subordinate legislation could not enlarge the statutory definition of dealer or create a new taxable person. A private transfer deed also could not impose statutory tax liability on the transferee where the deed was silent on sales tax arrears. The result was that the attempted recovery from the transferee was unsustainable, and the liability had to arise from statute, not contract. Case-Laws VAT and Sales Tax Fri, 13 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128909