https://www.taxtmi.com/caselaws?id=154953 Liability of a successor dealer under section 19(1) of the Orissa Sales Tax Act, 1947 arises only where the entire business is transferred as a going concern. The statutory presumption based on continuity of premises and goods applies only as an evidentiary aid, and the department must still prove transfer of the business, including ordinary assets and goodwill, with nothing substantial retained by the vendor. On the stated facts, only sale of stock-in-trade was established, with no proof of transfer of goodwill, assets, liabilities, or the running business. Section 19(1) was therefore not attracted, and successor liability could not be fastened. en-us Mon, 01 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154953 Liability of a successor dealer under section 19(1) of the Orissa Sales Tax Act, 1947 arises only where the entire business is transferred as a going concern. The statutory presumption based on continuity of premises and goods applies only as an evidentiary aid, and the department must still prove transfer of the business, including ordinary assets and goodwill, with nothing substantial retained by the vendor. On the stated facts, only sale of stock-in-trade was established, with no proof of transfer of goodwill, assets, liabilities, or the running business. Section 19(1) was therefore not attracted, and successor liability could not be fastened. Case-Laws VAT and Sales Tax Mon, 01 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154953