Department Can't Use Section 11 to Recover Excise Dues from New Property Buyer Misclassified as Business Purchase.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery of excise dues - it was not open to the department to invoke provision of Section11 to rope in the subsequent purchaser of the property by misconceiving it to be a purchase of business....