https://www.taxtmi.com/caselaws?id=157767 A transferee succeeding to a registered dealer's business under section 19(6) of the Bombay Sales Tax Act, 1959 remains a dealer liable under the charging provision in section 3, because the succession rule operates within the same tax scheme and fastens the incidence of tax on the successor. As a result, the successor is also subject to additional tax under section 15A-I when the turnover exceeds the prescribed threshold, since that provision applies to dealers liable under section 3. en-us Mon, 30 Jan 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157767 A transferee succeeding to a registered dealer's business under section 19(6) of the Bombay Sales Tax Act, 1959 remains a dealer liable under the charging provision in section 3, because the succession rule operates within the same tax scheme and fastens the incidence of tax on the successor. As a result, the successor is also subject to additional tax under section 15A-I when the turnover exceeds the prescribed threshold, since that provision applies to dealers liable under section 3. Case-Laws VAT and Sales Tax Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157767