Break and enter is a way of transferring the business as a „current business“ at the same time as debts, i.e. on the basis of an „as is“. As part of this restructuring, companies generally sell their unprofitable businesses and the entire business is sold with all assets and liabilities related to this activity. A few points in the execution of the transfer of the destination transaction „The sale of personal goods is subject to the Goods Purchase Act, 1930, and it is the regulated right that the transfer of personal property can be done by the delivery of the seller`s merchandise to the buyer. This process shifts ownership of the goods from one person to another. Under the Transfer of Ownership Act of 1882, Section 54 deals with the transfer of real estate by sale. It provides that the value of the property, if it is greater than 100 points, can only be transferred if the sales number is registered in accordance with the provisions of the Indian Registration Act. However, it is relevant that land worth less than 100% can be transferred by the simple delivery of the property. It does not provide a condition for the transmission of personal property. Therefore, the law seems to distinguish between the transfer of land worth more than 100 rus, on the one hand, and, on the other hand, the transfer of personal property and the transfer of land worth less than 100 rus. In the first case, legal property is not crossed, unless the result of the sale is recorded, whereas in a subsequent case there is no need to formalities outside the delivery of the property. Empty Sl No.
5 of Communication 12/2017-Zentralsteuer (Rate), from 28.06.2017, the central government grants services an exemption by transferring a company in its entire right or part independent of it. They are considered „services“ and fall under Chapter 99. „The provisions of Section 3 of Chapter II make flight plans attached to the act mandatory and, in reference to other provisions, such as sections 4 to 6, with taxation, emphasizes that it cannot be the intention of the legislature to collect taxes on transactions. There is a clear distinction between men`s legal affairs, which can be taken into account insofar as transactions with legal effects can be carried out without the need for formal registration in the form of documents or instruments. Sometimes instruments can pass on legal rights and sometimes without them. Instruments can only be registered and executed in the context of transactions concluded and, in the same way, instruments or documents can be created to create rights and obligations in the future. These may be enforceable and enforceable acts that may take the formal form of agreements or may be highlighted by the documents implemented between the parties. The issue in each case of application of the provisions of the statute of tax, such as the stamp law, is a question of fact that must be determined taking into account all the relevant circumstances, the nature of the transaction and its legal effect, always based, if in doubt, on favouring the subject through tax law.