https://www.taxtmi.com/caselaws?id=150118 Section 27 of the Madras General Sales Tax Act applies only when there is a transfer of the business of a dealer, and it fastens liability on the transferee for tax due up to the date of transfer. A dissolved partnership ends in law, and a newly constituted firm formed by fresh agreement is a separate legal entity. Mere continuance of business in the same style, at the same place, with some common or related partners does not amount to a transfer of the old firm's business. Section 27 was therefore inapplicable, and the demand against the new firm for the dissolved firm's sales tax arrears was set aside. en-us Thu, 18 Mar 1971 00:00:00 +0530 Thu, 09 May 2013 11:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150118 Section 27 of the Madras General Sales Tax Act applies only when there is a transfer of the business of a dealer, and it fastens liability on the transferee for tax due up to the date of transfer. A dissolved partnership ends in law, and a newly constituted firm formed by fresh agreement is a separate legal entity. Mere continuance of business in the same style, at the same place, with some common or related partners does not amount to a transfer of the old firm's business. Section 27 was therefore inapplicable, and the demand against the new firm for the dissolved firm's sales tax arrears was set aside. Case-Laws VAT and Sales Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150118