https://www.taxtmi.com/caselaws?id=150937 Section 24 of the Bihar Sales Tax Act, 1959 distinguishes between transfer of an entire business and transfer of only part of a business: liability under section 24(1) arises only where the whole business is entirely transferred, while section 24(2) separately addresses part-transfer and the transferor's liability for stock of goods. The discussion also notes that a writ under Article 226 may still be entertained where the availability of ordinary statutory remedies was not clear when the party acted. In the stated facts, the impugned order was unsustainable without a specific finding of total transfer and the matter was remitted for fresh consideration. en-us Tue, 18 Sep 1973 00:00:00 +0530 Fri, 24 May 2013 18:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150937 Section 24 of the Bihar Sales Tax Act, 1959 distinguishes between transfer of an entire business and transfer of only part of a business: liability under section 24(1) arises only where the whole business is entirely transferred, while section 24(2) separately addresses part-transfer and the transferor's liability for stock of goods. The discussion also notes that a writ under Article 226 may still be entertained where the availability of ordinary statutory remedies was not clear when the party acted. In the stated facts, the impugned order was unsustainable without a specific finding of total transfer and the matter was remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 18 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150937