https://www.taxtmi.com/caselaws?id=165817 An auction purchaser of only fixed assets is not liable for the transferor's pre-existing sales tax dues. Liability for past tax arrears arises only where the transfer covers the running business or the business in its entirety, so that the transferee effectively steps into the shoes of the defaulting dealer. Where the auction is confined to land, building, plant, machinery or other fixed assets, the old tax liability does not pass to the purchaser, and demands based on such dues cannot be sustained. en-us Thu, 23 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165817 An auction purchaser of only fixed assets is not liable for the transferor's pre-existing sales tax dues. Liability for past tax arrears arises only where the transfer covers the running business or the business in its entirety, so that the transferee effectively steps into the shoes of the defaulting dealer. Where the auction is confined to land, building, plant, machinery or other fixed assets, the old tax liability does not pass to the purchaser, and demands based on such dues cannot be sustained. Case-Laws VAT and Sales Tax Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165817