https://www.taxtmi.com/caselaws?id=154953 The High Court affirmed the decision of the Additional Sales Tax Tribunal, ruling in favor of the opposite party. The Court held that without evidence of a complete transfer of the business, including assets, goodwill, and liabilities, the opposite party could not be considered a transferee under section 19 of the Orissa Sales Tax Act. The Court emphasized that the liability of a transferee only arises when the entire business is transferred, and since there was insufficient proof of such transfer, the opposite party was not held liable for the unpaid taxes of the predecessor business. 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 The High Court affirmed the decision of the Additional Sales Tax Tribunal, ruling in favor of the opposite party. The Court held that without evidence of a complete transfer of the business, including assets, goodwill, and liabilities, the opposite party could not be considered a transferee under section 19 of the Orissa Sales Tax Act. The Court emphasized that the liability of a transferee only arises when the entire business is transferred, and since there was insufficient proof of such transfer, the opposite party was not held liable for the unpaid taxes of the predecessor business. Case-Laws VAT and Sales Tax Mon, 01 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154953