https://www.taxtmi.com/caselaws?id=148414 Under the Bombay Sales Tax Act, 1953, the charging provision was read as fastening liability on the dealer as a living person, and the absence of an express provision extending tax liability to heirs or legal representatives meant succession to a deceased dealer's business could not be treated as taxable continuation. The statutory references to transfer, registration, cancellation and related liability were construed as applying to voluntary inter vivos transfers, not succession by operation of law. The assessment and demand founded on the deceased dealer's liability and the heir's alleged succession were treated as a composite, inseverable order and were liable to be quashed together. en-us Tue, 09 Jul 1968 00:00:00 +0530 Fri, 26 Apr 2013 17:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148414 Under the Bombay Sales Tax Act, 1953, the charging provision was read as fastening liability on the dealer as a living person, and the absence of an express provision extending tax liability to heirs or legal representatives meant succession to a deceased dealer's business could not be treated as taxable continuation. The statutory references to transfer, registration, cancellation and related liability were construed as applying to voluntary inter vivos transfers, not succession by operation of law. The assessment and demand founded on the deceased dealer's liability and the heir's alleged succession were treated as a composite, inseverable order and were liable to be quashed together. Case-Laws VAT and Sales Tax Tue, 09 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148414