https://www.taxtmi.com/caselaws?id=156698 Liability for a transferor's sales tax arrears under section 9(1) of the Rajasthan Sales Tax Act, 1954 arises only where the dealer's business is entirely transferred, not where only part of the assets or landed property is sold. On the facts stated, the transfer deed did not show transfer of the running business, stock-in-trade, goodwill, credits or debits, and the authorities themselves treated the transaction as a sale of land only. The purchase was for consideration and preceded notice of recovery proceedings, so it could not be treated as void under section 11AAA. In the absence of any finding fixing liability under section 9(1), attachment and recovery against the transferee's personal properties were unsustainable. en-us Wed, 24 Oct 1990 00:00:00 +0530 Mon, 23 Sep 2013 17:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156698 Liability for a transferor's sales tax arrears under section 9(1) of the Rajasthan Sales Tax Act, 1954 arises only where the dealer's business is entirely transferred, not where only part of the assets or landed property is sold. On the facts stated, the transfer deed did not show transfer of the running business, stock-in-trade, goodwill, credits or debits, and the authorities themselves treated the transaction as a sale of land only. The purchase was for consideration and preceded notice of recovery proceedings, so it could not be treated as void under section 11AAA. In the absence of any finding fixing liability under section 9(1), attachment and recovery against the transferee's personal properties were unsustainable. Case-Laws VAT and Sales Tax Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156698