https://www.taxtmi.com/caselaws?id=157067 A change in the form of ownership that leaves the same business continuing through successive transitions can amount to a transfer of business for purposes of sales tax recovery. On that basis, pre-existing sales tax dues may be enforced against the transferee under the special recovery provision, even where the parties have arranged their inter se liabilities differently. The general rule in section 31 of the Indian Partnership Act, 1932 does not override the statutory recovery mechanism in the Gujarat Sales Tax Act, 1969. The effect is that the tax authority may proceed against the person who takes over the business for earlier dues if the substance of the transaction shows continuity of the same undertaking. en-us Wed, 17 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 11:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157067 A change in the form of ownership that leaves the same business continuing through successive transitions can amount to a transfer of business for purposes of sales tax recovery. On that basis, pre-existing sales tax dues may be enforced against the transferee under the special recovery provision, even where the parties have arranged their inter se liabilities differently. The general rule in section 31 of the Indian Partnership Act, 1932 does not override the statutory recovery mechanism in the Gujarat Sales Tax Act, 1969. The effect is that the tax authority may proceed against the person who takes over the business for earlier dues if the substance of the transaction shows continuity of the same undertaking. Case-Laws VAT and Sales Tax Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157067