https://www.taxtmi.com/caselaws?id=159487 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 permits garnishee recovery where tax dues are recoverable from a dealer in default. On the facts, the dealer had suppressed turnover, evaded compliance, kept the business premises closed, and avoided service, so the authorities treated him as a defaulting dealer. Service by affixture was justified because ordinary service was frustrated by the dealer's conduct, and the prior notices and demand could validly be served in that manner. The garnishee notice was therefore upheld and the challenge failed. en-us Fri, 30 Apr 1993 00:00:00 +0530 Tue, 26 Nov 2013 13:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159487 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 permits garnishee recovery where tax dues are recoverable from a dealer in default. On the facts, the dealer had suppressed turnover, evaded compliance, kept the business premises closed, and avoided service, so the authorities treated him as a defaulting dealer. Service by affixture was justified because ordinary service was frustrated by the dealer's conduct, and the prior notices and demand could validly be served in that manner. The garnishee notice was therefore upheld and the challenge failed. Case-Laws VAT and Sales Tax Fri, 30 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159487