https://www.taxtmi.com/caselaws?id=255709 An Official Liquidator was treated as a dealer under the Kerala General Sales Tax Act because the Act's broad definition extended to sales of goods made in liquidation through the liquidator acting on behalf of the company. The sale of assets in liquidation attracted sales tax under the charging provision, and Rule 54 made the court-appointed liquidator assessable and recoverable for that liability in the same manner as the dealer under control. The purchase tax provision did not apply because the transaction was already taxable as a sale. The liquidator was therefore liable to discharge the sales tax arising from the winding-up sale. en-us Tue, 13 Jan 2015 00:00:00 +0530 Tue, 20 Oct 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255709 An Official Liquidator was treated as a dealer under the Kerala General Sales Tax Act because the Act's broad definition extended to sales of goods made in liquidation through the liquidator acting on behalf of the company. The sale of assets in liquidation attracted sales tax under the charging provision, and Rule 54 made the court-appointed liquidator assessable and recoverable for that liability in the same manner as the dealer under control. The purchase tax provision did not apply because the transaction was already taxable as a sale. The liquidator was therefore liable to discharge the sales tax arising from the winding-up sale. Case-Laws VAT and Sales Tax Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255709