https://www.taxtmi.com/caselaws?id=159001 Section 9(2) of the Rajasthan Sales Tax Act, 1954 applies only when a dealer transfers ownership of part of its business. A temporary arrangement allowing a sister concern to run and operate the factory for a fixed period, while the dealer retained the essential incidents of ownership, did not satisfy that requirement. The agreement covered only stock and operational control during the arrangement and did not transfer land, buildings, fixed capital, liabilities, account books, employees, goodwill, or the power to consume, destroy or alienate the business. Transfer of stock alone was insufficient, so the transaction was outside section 9(2) and the dealer remained liable to tax on the tractor spares. en-us Thu, 27 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159001 Section 9(2) of the Rajasthan Sales Tax Act, 1954 applies only when a dealer transfers ownership of part of its business. A temporary arrangement allowing a sister concern to run and operate the factory for a fixed period, while the dealer retained the essential incidents of ownership, did not satisfy that requirement. The agreement covered only stock and operational control during the arrangement and did not transfer land, buildings, fixed capital, liabilities, account books, employees, goodwill, or the power to consume, destroy or alienate the business. Transfer of stock alone was insufficient, so the transaction was outside section 9(2) and the dealer remained liable to tax on the tractor spares. Case-Laws VAT and Sales Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159001