https://www.taxtmi.com/caselaws?id=157673 Recovery of sales tax arrears was upheld where the petitioner's connection with the defaulting concern was not effectively denied and the later business was carried on in the same premises under the same lease. On those facts, liability could be fastened either because he was treated as a partner of the defaulting firm or because he was a transferee of the business. The petitioner's undertaking to repay any unpaid arrears also weighed against discretionary relief, and the challenge to the distraint and recovery proceedings failed. en-us Fri, 04 Oct 1991 00:00:00 +0530 Wed, 09 Oct 2013 13:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157673 Recovery of sales tax arrears was upheld where the petitioner's connection with the defaulting concern was not effectively denied and the later business was carried on in the same premises under the same lease. On those facts, liability could be fastened either because he was treated as a partner of the defaulting firm or because he was a transferee of the business. The petitioner's undertaking to repay any unpaid arrears also weighed against discretionary relief, and the challenge to the distraint and recovery proceedings failed. Case-Laws VAT and Sales Tax Fri, 04 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157673