https://www.taxtmi.com/caselaws?id=89214 Recovery of sales tax dues against a sick industrial company is barred during the statutory protection period under the Sick Industrial Companies (Special Provisions) Act, 1985. Where a rehabilitation scheme is under preparation, coercive recovery cannot continue unless the Board grants permission under Section 22 or the scheme is finalised under Section 18, whichever occurs earlier. Departmental circulars directing that no recovery be made from a sick unit without such permission are binding on revenue authorities and must be followed consistently with the statutory scheme. en-us Fri, 23 May 1997 00:00:00 +0530 Sat, 14 Jan 2012 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89214 Recovery of sales tax dues against a sick industrial company is barred during the statutory protection period under the Sick Industrial Companies (Special Provisions) Act, 1985. Where a rehabilitation scheme is under preparation, coercive recovery cannot continue unless the Board grants permission under Section 22 or the scheme is finalised under Section 18, whichever occurs earlier. Departmental circulars directing that no recovery be made from a sick unit without such permission are binding on revenue authorities and must be followed consistently with the statutory scheme. Case-Laws VAT and Sales Tax Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89214