https://www.taxtmi.com/caselaws?id=158555 Provisional attachment under section 17-B of the A.P. General Sales Tax Act, 1957 is an extraordinary temporary measure available only during pending assessment-related proceedings and with prior written approval of the Commissioner. Once assessment is completed, and the assessee has filed an appeal with recovery already secured by a conditional stay that has been complied with by furnishing the required security, the statutory basis for further provisional attachment ceases. A fresh attachment in those circumstances is inconsistent with the scheme and purpose of section 17-B, and the attachment was therefore treated as illegal and unsustainable. en-us Mon, 10 Jul 1995 00:00:00 +0530 Thu, 31 Oct 2013 12:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158555 Provisional attachment under section 17-B of the A.P. General Sales Tax Act, 1957 is an extraordinary temporary measure available only during pending assessment-related proceedings and with prior written approval of the Commissioner. Once assessment is completed, and the assessee has filed an appeal with recovery already secured by a conditional stay that has been complied with by furnishing the required security, the statutory basis for further provisional attachment ceases. A fresh attachment in those circumstances is inconsistent with the scheme and purpose of section 17-B, and the attachment was therefore treated as illegal and unsustainable. Case-Laws VAT and Sales Tax Mon, 10 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158555