https://www.taxtmi.com/caselaws?id=161773 A sales tax statute may create a statutory charge over a dealer's property for assessed arrears, giving tax dues priority over later claims and binding subsequent transferees. Where assessment was completed before transfer, the charge attached to the property and the department could proceed against the property even in the hands of a later purchaser. A later purchase, including by a claimed bona fide transferee without notice, did not defeat the statutory charge or make the attachment illegal merely because the assessee no longer owned the property when attachment was effected. en-us Wed, 09 Dec 1998 00:00:00 +0530 Wed, 07 Mar 2018 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161773 A sales tax statute may create a statutory charge over a dealer's property for assessed arrears, giving tax dues priority over later claims and binding subsequent transferees. Where assessment was completed before transfer, the charge attached to the property and the department could proceed against the property even in the hands of a later purchaser. A later purchase, including by a claimed bona fide transferee without notice, did not defeat the statutory charge or make the attachment illegal merely because the assessee no longer owned the property when attachment was effected. Case-Laws VAT and Sales Tax Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161773