https://www.taxtmi.com/caselaws?id=154952 The Tribunal, in interpreting section 19 of the Orissa Sales Tax Act, held that for liability to transfer to a new business owner, there must be a complete transfer of the business, including assets and liabilities. As the opposite party did not acquire the entire business from the original dealer, they were not deemed the entire transferee under the Act. The High Court affirmed this decision, emphasizing that liability only arises if taxes remain unpaid at the time of transfer, which was not the case here. Therefore, the opposite party was not held liable for the unpaid sales tax. en-us Mon, 01 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154952 The Tribunal, in interpreting section 19 of the Orissa Sales Tax Act, held that for liability to transfer to a new business owner, there must be a complete transfer of the business, including assets and liabilities. As the opposite party did not acquire the entire business from the original dealer, they were not deemed the entire transferee under the Act. The High Court affirmed this decision, emphasizing that liability only arises if taxes remain unpaid at the time of transfer, which was not the case here. Therefore, the opposite party was not held liable for the unpaid sales tax. Case-Laws VAT and Sales Tax Mon, 01 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154952