https://www.taxtmi.com/caselaws?id=153874 A special nationalisation statute with an overriding clause preserved pre-appointed-day tax liabilities against the erstwhile company, so the successor undertaking could not be proceeded against for sales tax arrears relating to transactions before the appointed day. The court further held that separate assessment orders for the same assessment year against both the erstwhile company and the successor undertaking were impermissible because the statutory scheme identified only one proper debtor for the same liability. The impugned recovery action and parallel assessments were therefore invalid. en-us Wed, 12 Aug 1981 00:00:00 +0530 Thu, 01 Aug 2013 13:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153874 A special nationalisation statute with an overriding clause preserved pre-appointed-day tax liabilities against the erstwhile company, so the successor undertaking could not be proceeded against for sales tax arrears relating to transactions before the appointed day. The court further held that separate assessment orders for the same assessment year against both the erstwhile company and the successor undertaking were impermissible because the statutory scheme identified only one proper debtor for the same liability. The impugned recovery action and parallel assessments were therefore invalid. Case-Laws VAT and Sales Tax Wed, 12 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153874