https://www.taxtmi.com/caselaws?id=154952 Transferee liability under section 19 of the Orissa Sales Tax Act, 1947, arises only when the entire business is transferred as a going concern and unpaid tax remains outstanding at the time of transfer. The statutory presumption of an entire transfer from continuation of business at the same premises in substantially the same goods is rebuttable. On the facts, the record showed only sale of stock-in-trade, with no proof that the purchaser acquired the business, goodwill, assets, or liabilities as a running concern. Liability could not therefore be fastened on the successor dealer merely because the same type of business continued from the same premises. 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 Transferee liability under section 19 of the Orissa Sales Tax Act, 1947, arises only when the entire business is transferred as a going concern and unpaid tax remains outstanding at the time of transfer. The statutory presumption of an entire transfer from continuation of business at the same premises in substantially the same goods is rebuttable. On the facts, the record showed only sale of stock-in-trade, with no proof that the purchaser acquired the business, goodwill, assets, or liabilities as a running concern. Liability could not therefore be fastened on the successor dealer merely because the same type of business continued from the same premises. Case-Laws VAT and Sales Tax Mon, 01 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154952