https://www.taxtmi.com/caselaws?id=161198 Section 99 of the West Bengal Sales Tax Act, 1994 applies to an absolute transfer of the ownership of a registered dealer's business, not merely a transfer of the company as a whole. Here, the West Bengal sales and marketing unit, including goodwill and relevant assets, was transferred as a going concern, and the transferor's continued tax liabilities and commercial ties did not make the transfer partial. The transferee was also found to have carried on the business in its own name or through the transferor as trustee, so the statutory condition for amendment of the registration certificate was met. The tax authorities' orders were set aside and registration amendment was granted from the claimed date. en-us Thu, 12 Feb 1998 00:00:00 +0530 Thu, 09 Jan 2014 16:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161198 Section 99 of the West Bengal Sales Tax Act, 1994 applies to an absolute transfer of the ownership of a registered dealer's business, not merely a transfer of the company as a whole. Here, the West Bengal sales and marketing unit, including goodwill and relevant assets, was transferred as a going concern, and the transferor's continued tax liabilities and commercial ties did not make the transfer partial. The transferee was also found to have carried on the business in its own name or through the transferor as trustee, so the statutory condition for amendment of the registration certificate was met. The tax authorities' orders were set aside and registration amendment was granted from the claimed date. Case-Laws VAT and Sales Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161198