https://www.taxtmi.com/caselaws?id=111098 Sales tax arrears could not be enforced against property already sold in a bank auction where the purchasers were transferees for value without notice. Although the sales tax enactment created a first charge, it did not expressly authorise recovery against property in the hands of such transferees. Because the secured creditor had sold the property before the tax authorities proceeded with attachment, and no material showed notice of the charge to the auction purchasers, the post-sale attachment could not override their title and was unsustainable. en-us Wed, 19 Jan 2005 00:00:00 +0530 Fri, 20 Apr 2012 13:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111098 Sales tax arrears could not be enforced against property already sold in a bank auction where the purchasers were transferees for value without notice. Although the sales tax enactment created a first charge, it did not expressly authorise recovery against property in the hands of such transferees. Because the secured creditor had sold the property before the tax authorities proceeded with attachment, and no material showed notice of the charge to the auction purchasers, the post-sale attachment could not override their title and was unsustainable. Case-Laws Companies Law Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111098