https://www.taxtmi.com/caselaws?id=221878 A demand notice for a vendor's sales tax arrears could not be enforced against the purchaser because the purchase was for valuable consideration and without notice of any tax liability or charge. Section 24-A of the Tamil Nadu General Sales Tax Act, 1959 voids transfers only where made to defraud the revenue, while its proviso protects bona fide transfers made for adequate consideration without notice of pending proceedings or liability. Section 100 of the Transfer of Property Act, 1882 similarly protects property transferred for consideration without notice of the charge. As the purchaser had made due enquiries and no material showed knowledge of arrears or fraudulent intent, the notice was set aside. en-us Thu, 22 Mar 2012 00:00:00 +0530 Tue, 12 Aug 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221878 A demand notice for a vendor's sales tax arrears could not be enforced against the purchaser because the purchase was for valuable consideration and without notice of any tax liability or charge. Section 24-A of the Tamil Nadu General Sales Tax Act, 1959 voids transfers only where made to defraud the revenue, while its proviso protects bona fide transfers made for adequate consideration without notice of pending proceedings or liability. Section 100 of the Transfer of Property Act, 1882 similarly protects property transferred for consideration without notice of the charge. As the purchaser had made due enquiries and no material showed knowledge of arrears or fraudulent intent, the notice was set aside. Case-Laws VAT and Sales Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221878