https://www.taxtmi.com/caselaws?id=150857 Machinery attached in sales tax recovery proceedings could not be removed and sold outright where the petitioner had pre-existing leasehold rights giving exclusive possession and use of the factory and machines. The attachment, having been made after those rights arose, operated only subject to the subsisting lease. The machines were treated as affixed machinery rather than ordinary movables, so the recovery process could not defeat the petitioner's interest. The direction to produce the machines for auction was therefore wrong, and the petitioner was entitled to retain possession while the lease continued. en-us Fri, 13 Dec 1974 00:00:00 +0530 Thu, 23 May 2013 15:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150857 Machinery attached in sales tax recovery proceedings could not be removed and sold outright where the petitioner had pre-existing leasehold rights giving exclusive possession and use of the factory and machines. The attachment, having been made after those rights arose, operated only subject to the subsisting lease. The machines were treated as affixed machinery rather than ordinary movables, so the recovery process could not defeat the petitioner's interest. The direction to produce the machines for auction was therefore wrong, and the petitioner was entitled to retain possession while the lease continued. Case-Laws VAT and Sales Tax Fri, 13 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150857