https://www.taxtmi.com/caselaws?id=160101 A garnishee notice and consequential bank attachment issued under sales tax law were treated as invalid where they named only the trade name and not the actual assessee. The description defect was considered material, because proceedings should have been initiated against the proprietor in the proper legal name, with the trade name used only for identification. The bank notice and attachment were therefore set aside, while the revenue was left free to take lawful action after disposal of the pending stay application. en-us Tue, 02 Feb 1999 00:00:00 +0530 Mon, 09 Dec 2013 17:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160101 A garnishee notice and consequential bank attachment issued under sales tax law were treated as invalid where they named only the trade name and not the actual assessee. The description defect was considered material, because proceedings should have been initiated against the proprietor in the proper legal name, with the trade name used only for identification. The bank notice and attachment were therefore set aside, while the revenue was left free to take lawful action after disposal of the pending stay application. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160101