https://www.taxtmi.com/caselaws?id=148571 On a transfer of the whole business, the transferee's liability under section 15(1) of the Mysore Sales Tax Act, 1957 extends only to tax or penalty already payable and unpaid at the date of transfer. Tax or penalty assessed only after the transfer for earlier assessment years does not satisfy that condition, so liability cannot be fastened on the transferee. A separate recovery application under section 13(3) is also unavailable, because that provision contemplates tax assessed against the person proceeded against or amounts due from the dealer himself. The revision petitions succeeded and the recovery applications were dismissed. en-us Fri, 19 Jul 1968 00:00:00 +0530 Tue, 30 Apr 2013 14:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148571 On a transfer of the whole business, the transferee's liability under section 15(1) of the Mysore Sales Tax Act, 1957 extends only to tax or penalty already payable and unpaid at the date of transfer. Tax or penalty assessed only after the transfer for earlier assessment years does not satisfy that condition, so liability cannot be fastened on the transferee. A separate recovery application under section 13(3) is also unavailable, because that provision contemplates tax assessed against the person proceeded against or amounts due from the dealer himself. The revision petitions succeeded and the recovery applications were dismissed. Case-Laws VAT and Sales Tax Fri, 19 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148571