The High Court dismissed an appeal by the Revenue holding that the Tribunal rightly held that the sale could not be regarded as a slump sale.   The price had been received by the assessee by different account payee cheques during the previous year relevant to the A.Y. 2009-10, that on the date of transfer apart from the assets which were sold and transferred, the chemical unit had several other assets which were never sold or transferred to the purchaser, and that none of the liabilities were transferred to the purchaser and these continued to be the liabilities of the assessee to be discharged and were discharged by the assessee. SLP of the Revenue  was dismissed.(AY 2009-10)