https://www.taxtmi.com/caselaws?id=150591 Section 3-C of the U.P. Sales Tax Act was construed strictly to distinguish liability on discontinuance from liability on transfer of a continuing business. Where a joint Hindu family concern had discontinued business, sub-section (1) fastened arrears on the persons who were members at the time of discontinuance, while its proviso was confined to changes in constitution of a firm or association and did not extend to a discontinued joint Hindu family. Sub-section (2) applied only to transfer of a running business; it did not cover a newly formed partnership after discontinuance. The new partnership was therefore not liable for the old sales tax arrears, and recovery could not be sustained against it. en-us Tue, 12 Dec 1972 00:00:00 +0530 Mon, 20 May 2013 11:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150591 Section 3-C of the U.P. Sales Tax Act was construed strictly to distinguish liability on discontinuance from liability on transfer of a continuing business. Where a joint Hindu family concern had discontinued business, sub-section (1) fastened arrears on the persons who were members at the time of discontinuance, while its proviso was confined to changes in constitution of a firm or association and did not extend to a discontinued joint Hindu family. Sub-section (2) applied only to transfer of a running business; it did not cover a newly formed partnership after discontinuance. The new partnership was therefore not liable for the old sales tax arrears, and recovery could not be sustained against it. Case-Laws VAT and Sales Tax Tue, 12 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150591