https://www.taxtmi.com/caselaws?id=148406 Section 19(4) of the Bombay Sales Tax Act fastens joint and several liability only when there is a transfer or disposal of the business in whole or in part, or a succession to the business or part of it. A mere sale of machinery does not create transferee liability where the business itself is not transferred. On the stated facts, the former concern had stopped, no stock, goodwill, tenancy rights or other business assets were transferred, and the new concern started independently after securing a separate tenancy and restoring the machinery to use. The revenue material did not prove transfer of the business or succession, so the purchasers were not liable for the predecessor's sales tax dues. en-us Wed, 10 Jul 1968 00:00:00 +0530 Fri, 26 Apr 2013 16:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148406 Section 19(4) of the Bombay Sales Tax Act fastens joint and several liability only when there is a transfer or disposal of the business in whole or in part, or a succession to the business or part of it. A mere sale of machinery does not create transferee liability where the business itself is not transferred. On the stated facts, the former concern had stopped, no stock, goodwill, tenancy rights or other business assets were transferred, and the new concern started independently after securing a separate tenancy and restoring the machinery to use. The revenue material did not prove transfer of the business or succession, so the purchasers were not liable for the predecessor's sales tax dues. Case-Laws VAT and Sales Tax Wed, 10 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148406