https://www.taxtmi.com/caselaws?id=159270 A special acquisition statute transferring a textile undertaking to the State and then the Corporation governed recovery of pre-vesting sales tax dues, because it preserved such liabilities against the erstwhile owner and not against the State or the transferee. The Act also created an exclusive claims process through the Commissioner of Payments, with a statutory priority scheme and overriding effect over inconsistent laws. General recovery powers under the sales tax law for transferees therefore had to yield to the special enactment. Pre-vesting government dues could be recovered only through that priority mechanism and only to the extent of any balance remaining after higher-ranked claims were satisfied. en-us Tue, 30 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 15:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159270 A special acquisition statute transferring a textile undertaking to the State and then the Corporation governed recovery of pre-vesting sales tax dues, because it preserved such liabilities against the erstwhile owner and not against the State or the transferee. The Act also created an exclusive claims process through the Commissioner of Payments, with a statutory priority scheme and overriding effect over inconsistent laws. General recovery powers under the sales tax law for transferees therefore had to yield to the special enactment. Pre-vesting government dues could be recovered only through that priority mechanism and only to the extent of any balance remaining after higher-ranked claims were satisfied. Case-Laws VAT and Sales Tax Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159270