https://www.taxtmi.com/caselaws?id=151307 A Government company that acquired vested coal mines under a special vesting statute was not liable for the previous owners' sales tax dues under section 19 of the Orissa Sales Tax Act. The court noted that the coal mines vested free from encumbrances, and the special enactment preserved pre-vesting liabilities only against the original owner or other liable person, not against the Central Government or the Government company. Because the petitioner was not a transferee for recovery of those prior dues within the meaning of section 19, the recovery proceedings were unsustainable and were set aside. en-us Mon, 11 Apr 1977 00:00:00 +0530 Mon, 03 Jun 2013 18:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151307 A Government company that acquired vested coal mines under a special vesting statute was not liable for the previous owners' sales tax dues under section 19 of the Orissa Sales Tax Act. The court noted that the coal mines vested free from encumbrances, and the special enactment preserved pre-vesting liabilities only against the original owner or other liable person, not against the Central Government or the Government company. Because the petitioner was not a transferee for recovery of those prior dues within the meaning of section 19, the recovery proceedings were unsustainable and were set aside. Case-Laws VAT and Sales Tax Mon, 11 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151307