https://www.taxtmi.com/caselaws?id=405633 Recovery of pre-transfer sales tax arrears from transferees is confined to the statutory limit of the value of assets transferred under the proviso to section 27 of the Tamil Nadu General Sales Tax Act, 1959. A notice demanding the entire arrears without specifying the assets transferred or quantifying the transferees' limited liability is arbitrary and contrary to that proviso. The consequential rejection of the revision petition, based on such an invalid notice, cannot stand. The notice and the consequential order were quashed, while leaving liberty to issue a fresh notice in accordance with law. en-us Tue, 09 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405633 Recovery of pre-transfer sales tax arrears from transferees is confined to the statutory limit of the value of assets transferred under the proviso to section 27 of the Tamil Nadu General Sales Tax Act, 1959. A notice demanding the entire arrears without specifying the assets transferred or quantifying the transferees' limited liability is arbitrary and contrary to that proviso. The consequential rejection of the revision petition, based on such an invalid notice, cannot stand. The notice and the consequential order were quashed, while leaving liberty to issue a fresh notice in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405633