https://www.taxtmi.com/caselaws?id=161152 A transferee was not made liable for a seller's outstanding tax dues because the record showed purchase of land, building, machinery and raw materials, but not transfer of the entire business; section 9(1) applied only on a complete transfer of business ownership. The attempt to sustain the notice under section 11AAA also failed because the transfer was for valuable consideration, there was no notice of departmental dues, no material showed intent to defraud the Revenue, and the notice did not plead the essential statutory ingredients. The notice was therefore quashed and recovery of the seller's dues from the transferee was restrained. en-us Wed, 18 Jun 1997 00:00:00 +0530 Tue, 07 Jan 2014 18:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161152 A transferee was not made liable for a seller's outstanding tax dues because the record showed purchase of land, building, machinery and raw materials, but not transfer of the entire business; section 9(1) applied only on a complete transfer of business ownership. The attempt to sustain the notice under section 11AAA also failed because the transfer was for valuable consideration, there was no notice of departmental dues, no material showed intent to defraud the Revenue, and the notice did not plead the essential statutory ingredients. The notice was therefore quashed and recovery of the seller's dues from the transferee was restrained. Case-Laws VAT and Sales Tax Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161152