https://www.taxtmi.com/caselaws?id=150611 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 deems a transferee to be, and always to have been, the registered dealer, subject to taxes already discharged by the transferor. The expression "transfer of business" is construed broadly and includes devolution on death, whether by will or succession, where the business and assets vest in the new owner. If the heir-transferee continues the business in the old or a new name, assessment and recovery of sales tax may extend to a pre-transfer period, so long as the tax had not already been paid by the previous owner. en-us Thu, 26 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 14:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150611 Section 17 of the Bengal Finance (Sales Tax) Act, 1941 deems a transferee to be, and always to have been, the registered dealer, subject to taxes already discharged by the transferor. The expression "transfer of business" is construed broadly and includes devolution on death, whether by will or succession, where the business and assets vest in the new owner. If the heir-transferee continues the business in the old or a new name, assessment and recovery of sales tax may extend to a pre-transfer period, so long as the tax had not already been paid by the previous owner. Case-Laws VAT and Sales Tax Thu, 26 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150611