https://www.taxtmi.com/caselaws?id=357770 A purchaser of secured assets in auction was not liable for the defaulting factory's sales tax and sugarcane purchase tax dues where the alleged charge was not shown in the record of rights, and the purchaser had no actual or constructive notice of it. The court held that a tax charge cannot be enforced against a transferee for value without notice. Starting operations after purchase also did not make the petitioner the transferee of the business interest, because only the secured assets were bought and no running business or going concern was transferred. The recovery communications were therefore unsustainable and were set aside. en-us Tue, 01 Aug 2017 00:00:00 +0530 Wed, 28 Mar 2018 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357770 A purchaser of secured assets in auction was not liable for the defaulting factory's sales tax and sugarcane purchase tax dues where the alleged charge was not shown in the record of rights, and the purchaser had no actual or constructive notice of it. The court held that a tax charge cannot be enforced against a transferee for value without notice. Starting operations after purchase also did not make the petitioner the transferee of the business interest, because only the secured assets were bought and no running business or going concern was transferred. The recovery communications were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357770