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1971 (1) TMI 100 - SC - VAT and Sales TaxWhether under the Bihar Sales Tax Act the tax could be recovered from the appellant? Held that:- Appeal allowed.The High Court did not hold an investigation in the present case whether the appellant was a transferee to whom the ownership of the entire business of the Hindu undivided family which was assessed to tax was entirely transferred. In the absence of such a finding, the judgment of the High Court cannot be sustained.
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