https://www.taxtmi.com/caselaws?id=154736 Succession to a business under section 19(4) of the Bombay Sales Tax Act was not established on the evidence. The correspondence showed only that the company took possession of the premises, with the tenancy surrendered and re-let to it; that did not prove a transfer of the business as a going concern or payment for goodwill, stock-in-trade, or other business-transfer indicia. The High Court also reiterated that, in reference jurisdiction, it cannot reappraise evidence as if it were an appellate court unless the Tribunal's conclusion discloses an error of law. The Tribunal's finding was therefore left undisturbed and the reference failed. en-us Mon, 16 Apr 1984 00:00:00 +0530 Mon, 26 Aug 2013 18:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154736 Succession to a business under section 19(4) of the Bombay Sales Tax Act was not established on the evidence. The correspondence showed only that the company took possession of the premises, with the tenancy surrendered and re-let to it; that did not prove a transfer of the business as a going concern or payment for goodwill, stock-in-trade, or other business-transfer indicia. The High Court also reiterated that, in reference jurisdiction, it cannot reappraise evidence as if it were an appellate court unless the Tribunal's conclusion discloses an error of law. The Tribunal's finding was therefore left undisturbed and the reference failed. Case-Laws VAT and Sales Tax Mon, 16 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154736