https://www.taxtmi.com/caselaws?id=152944 Under section 17 of the Bengal Finance (Sales Tax) Act, 1941, a transferee of a registered dealer's business may be treated as liable for assessment and recovery, but that does not by itself extinguish the transferor's liability for the relevant period. Where the transferor's own statement and the dissolution arrangement show joint responsibility, the demand for the partnership period remains enforceable against him even if notices were issued only to the transferee. The Delhi HC sustained the sales tax demand to that extent and held that the transferor's liability had not ceased merely because the business was transferred. en-us Mon, 08 Dec 1980 00:00:00 +0530 Sat, 13 Jul 2013 12:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152944 Under section 17 of the Bengal Finance (Sales Tax) Act, 1941, a transferee of a registered dealer's business may be treated as liable for assessment and recovery, but that does not by itself extinguish the transferor's liability for the relevant period. Where the transferor's own statement and the dissolution arrangement show joint responsibility, the demand for the partnership period remains enforceable against him even if notices were issued only to the transferee. The Delhi HC sustained the sales tax demand to that extent and held that the transferor's liability had not ceased merely because the business was transferred. Case-Laws VAT and Sales Tax Mon, 08 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152944