https://www.taxtmi.com/caselaws?id=150022 A transferee made jointly and severally liable for a business transfer under section 19(4) of the Bombay Sales Tax Act had to be treated as the dealer for assessment purposes under section 34, not merely for recovery. The statutory notice under section 33(3) was therefore required to be served on the transferee before completion of assessment so the transferee could contest liability and quantification. Assessment and recovery taken without that notice were held illegal, and the recovery notices, attachment and consequential actions were quashed. en-us Thu, 02 Jul 1970 00:00:00 +0530 Tue, 07 May 2013 18:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150022 A transferee made jointly and severally liable for a business transfer under section 19(4) of the Bombay Sales Tax Act had to be treated as the dealer for assessment purposes under section 34, not merely for recovery. The statutory notice under section 33(3) was therefore required to be served on the transferee before completion of assessment so the transferee could contest liability and quantification. Assessment and recovery taken without that notice were held illegal, and the recovery notices, attachment and consequential actions were quashed. Case-Laws VAT and Sales Tax Thu, 02 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150022