https://www.taxtmi.com/caselaws?id=156048 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 does not bar garnishee recovery proceedings under section 13-A(1) of the Orissa Sales Tax Act, 1947, because the State recovery mechanism is an ancillary part of the taxing power under entry 54 of List II. The court held that the two enactments operate in separate fields and that there was no irreconcilable conflict attracting constitutional supremacy or displacement of the State machinery provision. The sales tax recovery notices were therefore upheld and the challenge failed. en-us Tue, 20 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 16:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156048 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 does not bar garnishee recovery proceedings under section 13-A(1) of the Orissa Sales Tax Act, 1947, because the State recovery mechanism is an ancillary part of the taxing power under entry 54 of List II. The court held that the two enactments operate in separate fields and that there was no irreconcilable conflict attracting constitutional supremacy or displacement of the State machinery provision. The sales tax recovery notices were therefore upheld and the challenge failed. Case-Laws VAT and Sales Tax Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156048