https://www.taxtmi.com/caselaws?id=150713 Under section 20 of the Bihar Sales Tax Act, transferee liability arises only when the ownership of the business is wholly transferred as a running concern and unpaid tax remains outstanding at the date of transfer. A mere transfer of a factory building or isolated assets is insufficient; the transfer must cover the business as a whole, including essential assets and rights needed to continue operations. On the record, the transfer instruments showed that the entire running plywood factory business passed through successive transfers, and the authorities' findings were supported by relevant material and disclosed no legal error. The petitioner was therefore liable as transferee for the original dealer's unpaid sales tax dues. en-us Wed, 29 Aug 1973 00:00:00 +0530 Tue, 21 May 2013 17:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150713 Under section 20 of the Bihar Sales Tax Act, transferee liability arises only when the ownership of the business is wholly transferred as a running concern and unpaid tax remains outstanding at the date of transfer. A mere transfer of a factory building or isolated assets is insufficient; the transfer must cover the business as a whole, including essential assets and rights needed to continue operations. On the record, the transfer instruments showed that the entire running plywood factory business passed through successive transfers, and the authorities' findings were supported by relevant material and disclosed no legal error. The petitioner was therefore liable as transferee for the original dealer's unpaid sales tax dues. Case-Laws VAT and Sales Tax Wed, 29 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150713