https://www.taxtmi.com/caselaws?id=155305 A special acquisition statute creating an overriding, self-contained mechanism for vesting an undertaking required pre-appointed-day sales tax and penalty liabilities to be pursued through the Commissioner of Payments, not enforced directly against the government company. The court treated those dues as liabilities of the former owner arising before the appointed day, and held that later assessment or recovery notices did not alter their character. It further held that the transferee provision in the general sales tax law could not defeat the special statutory claims process. The recovery notices were quashed, leaving the revenue authorities to pursue payment only under the acquisition statute. en-us Mon, 18 Jan 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155305 A special acquisition statute creating an overriding, self-contained mechanism for vesting an undertaking required pre-appointed-day sales tax and penalty liabilities to be pursued through the Commissioner of Payments, not enforced directly against the government company. The court treated those dues as liabilities of the former owner arising before the appointed day, and held that later assessment or recovery notices did not alter their character. It further held that the transferee provision in the general sales tax law could not defeat the special statutory claims process. The recovery notices were quashed, leaving the revenue authorities to pursue payment only under the acquisition statute. Case-Laws VAT and Sales Tax Mon, 18 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155305