https://www.taxtmi.com/caselaws?id=155450 Where business ownership is transferred, unpaid purchase tax was treated as recoverable jointly and severally from either the transferor or the transferee, and the private transfer arrangement could not restrict the taxing authority's recovery rights. The transferee was therefore not a necessary party to the recovery proceedings. The Hospet court was held competent to entertain the recovery petitions because the dealer's head office was there, and recovery could proceed on the basis of the returns and demand notice, subject only to limited verification of the correct tax amount before warrant issuance. en-us Mon, 07 Dec 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155450 Where business ownership is transferred, unpaid purchase tax was treated as recoverable jointly and severally from either the transferor or the transferee, and the private transfer arrangement could not restrict the taxing authority's recovery rights. The transferee was therefore not a necessary party to the recovery proceedings. The Hospet court was held competent to entertain the recovery petitions because the dealer's head office was there, and recovery could proceed on the basis of the returns and demand notice, subject only to limited verification of the correct tax amount before warrant issuance. Case-Laws VAT and Sales Tax Mon, 07 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155450