https://www.taxtmi.com/caselaws?id=157312 Liability under section 19(1) of the Orissa Sales Tax Act depends on whether the assessee acquired the entire business, not merely a stock of goods. The explanation creates a rebuttable presumption where business continues in the same premises and in substantially the same goods, but the assessee may displace it by showing absence of transfer of goodwill, rights, liabilities, assets or other business advantages. On the facts recorded by the first appellate authority, no transfer of goodwill or similar business benefits was proved, and that finding remained undisturbed. Section 19(1) was therefore not attracted, and the Tribunal was not justified in fastening liability from the commencement of business. en-us Thu, 19 Sep 1991 00:00:00 +0530 Thu, 03 Oct 2013 18:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157312 Liability under section 19(1) of the Orissa Sales Tax Act depends on whether the assessee acquired the entire business, not merely a stock of goods. The explanation creates a rebuttable presumption where business continues in the same premises and in substantially the same goods, but the assessee may displace it by showing absence of transfer of goodwill, rights, liabilities, assets or other business advantages. On the facts recorded by the first appellate authority, no transfer of goodwill or similar business benefits was proved, and that finding remained undisturbed. Section 19(1) was therefore not attracted, and the Tribunal was not justified in fastening liability from the commencement of business. Case-Laws VAT and Sales Tax Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157312