https://www.taxtmi.com/caselaws?id=155678 A central acquisition statute preserved pre-appointed-day sales tax liabilities against the original company and provided a separate recovery mechanism through the Commissioner for Payments. In that setting, the State sales tax provision could not be used to recover the liability from the transferee Government company, because the State law had to yield to the conflicting Parliamentary enactment operating in the same field. The sales tax demand against the transferee company was therefore not sustainable, and recovery had to proceed under the central acquisition framework. en-us Thu, 07 Apr 1988 00:00:00 +0530 Fri, 06 Sep 2013 15:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155678 A central acquisition statute preserved pre-appointed-day sales tax liabilities against the original company and provided a separate recovery mechanism through the Commissioner for Payments. In that setting, the State sales tax provision could not be used to recover the liability from the transferee Government company, because the State law had to yield to the conflicting Parliamentary enactment operating in the same field. The sales tax demand against the transferee company was therefore not sustainable, and recovery had to proceed under the central acquisition framework. Case-Laws VAT and Sales Tax Thu, 07 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155678