https://www.taxtmi.com/caselaws?id=100427 A statutory power to recover sales tax as arrears of land revenue permits distraint of sale proceeds in court custody where the statute uses broad language covering the defaulter's movable property, so the recovery order was upheld. However, recovery machinery under the Hyderabad Land Revenue Act did not itself create a general priority for sales tax arrears over a decree-holder's claim, because the priority rule in section 104 was confined to land revenue. The common law priority of Crown debts was also not shown to form part of pre-Constitution law in Hyderabad, so Article 372 could not preserve it for the State. The State's recovery could proceed, but priority over the private creditor was not established. en-us Tue, 02 May 1967 00:00:00 +0530 Wed, 15 Oct 2014 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100427 A statutory power to recover sales tax as arrears of land revenue permits distraint of sale proceeds in court custody where the statute uses broad language covering the defaulter's movable property, so the recovery order was upheld. However, recovery machinery under the Hyderabad Land Revenue Act did not itself create a general priority for sales tax arrears over a decree-holder's claim, because the priority rule in section 104 was confined to land revenue. The common law priority of Crown debts was also not shown to form part of pre-Constitution law in Hyderabad, so Article 372 could not preserve it for the State. The State's recovery could proceed, but priority over the private creditor was not established. Case-Laws VAT and Sales Tax Tue, 02 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100427