https://www.taxtmi.com/caselaws?id=156640 Transfer of suit property was discussed in the context of recovery of sales tax arrears under section 33-A of the M.P. General Sales Tax Act. The State had to show that the transfer was made with intent to defraud revenue before it could be treated as void; that element was not established. The transfer was also found to be for valuable consideration without notice of the pending proceedings, bringing it within the proviso's protection. On the recorded facts, the lower courts' findings were not open to interference in appeal, and the transfer was not treated as void under section 33-A. en-us Tue, 16 Oct 1990 00:00:00 +0530 Mon, 23 Sep 2013 12:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156640 Transfer of suit property was discussed in the context of recovery of sales tax arrears under section 33-A of the M.P. General Sales Tax Act. The State had to show that the transfer was made with intent to defraud revenue before it could be treated as void; that element was not established. The transfer was also found to be for valuable consideration without notice of the pending proceedings, bringing it within the proviso's protection. On the recorded facts, the lower courts' findings were not open to interference in appeal, and the transfer was not treated as void under section 33-A. Case-Laws VAT and Sales Tax Tue, 16 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156640