https://www.taxtmi.com/caselaws?id=144176 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 does not extinguish the transferor's pre-existing sales tax liability on transfer of a business. The provision treats the transferee as the registered dealer for the Act's purposes and makes the transferee concurrently and supplementarily liable for unpaid liabilities, but it preserves the original liability of the person who incurred the tax. The transferor remains bound to comply with assessment and recovery notices, and arrears already incurred may still be enforced in certificate proceedings against the transferor. The Calcutta HC therefore rejected the contention that transfer of the business absolved the transferor from outstanding sales tax dues. en-us Thu, 22 Dec 1966 00:00:00 +0530 Sat, 20 Apr 2013 16:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144176 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 does not extinguish the transferor's pre-existing sales tax liability on transfer of a business. The provision treats the transferee as the registered dealer for the Act's purposes and makes the transferee concurrently and supplementarily liable for unpaid liabilities, but it preserves the original liability of the person who incurred the tax. The transferor remains bound to comply with assessment and recovery notices, and arrears already incurred may still be enforced in certificate proceedings against the transferor. The Calcutta HC therefore rejected the contention that transfer of the business absolved the transferor from outstanding sales tax dues. Case-Laws VAT and Sales Tax Thu, 22 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144176