Buyer isn't liable to sales tax when he offered an amount inclusive of all taxes to purchase assets

CST & VAT : Kerala VAT - Where Official Liquidator issued a notice inviting tenders in respect of sale of assets of a company in liquidation and appellant had offered its highest bid which was inclusive of all statutory levies such as sales tax, etc. and offer so made was accepted by Official Liquidator, liability to pay taxes could not be imposed on appellant