https://www.taxtmi.com/caselaws?id=150702 Transfer of ownership of a registered dealer's business under Section 17 of the Bihar Sales Tax Act, 1944 makes the transferee liable for unpaid sales tax relating to that business as though the transferee were the registered dealer. The Patna business was separately registered and transferred successively to a partnership and then to the petitioner-firm. A revised assessment completed after the transfer did not change the pre-transfer character of the tax liability. Tax assessment periods are distinct, so an earlier decision could not operate as res judicata for a different period. Recovery of sales tax arrears from the transferee was therefore valid. en-us Fri, 24 Aug 1973 00:00:00 +0530 Tue, 21 May 2013 15:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150702 Transfer of ownership of a registered dealer's business under Section 17 of the Bihar Sales Tax Act, 1944 makes the transferee liable for unpaid sales tax relating to that business as though the transferee were the registered dealer. The Patna business was separately registered and transferred successively to a partnership and then to the petitioner-firm. A revised assessment completed after the transfer did not change the pre-transfer character of the tax liability. Tax assessment periods are distinct, so an earlier decision could not operate as res judicata for a different period. Recovery of sales tax arrears from the transferee was therefore valid. Case-Laws VAT and Sales Tax Fri, 24 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150702