https://www.taxtmi.com/caselaws?id=157183 Auction purchasers seeking a registration certificate under sales tax law were treated as having inherited the outstanding liability under the relevant sales tax and State Finance Corporation provisions, even though the original default lay with the former owner. Because their business was being impeded without registration, and they undertook to clear the arrears by instalments, the HC granted permission to pay the demand in monthly instalments and directed issue of the registration certificate. The relief was conditional: if any instalment was missed, the certificate could be cancelled and the balance recovered, while current tax liability remained unaffected. en-us Wed, 25 Sep 1991 00:00:00 +0530 Tue, 01 Oct 2013 14:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157183 Auction purchasers seeking a registration certificate under sales tax law were treated as having inherited the outstanding liability under the relevant sales tax and State Finance Corporation provisions, even though the original default lay with the former owner. Because their business was being impeded without registration, and they undertook to clear the arrears by instalments, the HC granted permission to pay the demand in monthly instalments and directed issue of the registration certificate. The relief was conditional: if any instalment was missed, the certificate could be cancelled and the balance recovered, while current tax liability remained unaffected. Case-Laws VAT and Sales Tax Wed, 25 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157183