https://www.taxtmi.com/caselaws?id=162018 A statutory charge for sales tax arrears under the Tamil Nadu General Sales Tax Act does not prevail against a transferee who purchases for value without notice unless the statute clearly so provides, and notice includes constructive notice from wilful abstention or gross negligence. On the facts, the purchasers failed to establish absence of notice and were treated as having constructive notice, so the property remained liable for recovery of the arrears. The materials also showed that S.V. Traders was a partnership concern, not a proprietary concern, making the partners jointly and severally liable and supporting enforcement of the tax charge against the property. en-us Fri, 15 Sep 2006 00:00:00 +0530 Fri, 23 Feb 2024 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162018 A statutory charge for sales tax arrears under the Tamil Nadu General Sales Tax Act does not prevail against a transferee who purchases for value without notice unless the statute clearly so provides, and notice includes constructive notice from wilful abstention or gross negligence. On the facts, the purchasers failed to establish absence of notice and were treated as having constructive notice, so the property remained liable for recovery of the arrears. The materials also showed that S.V. Traders was a partnership concern, not a proprietary concern, making the partners jointly and severally liable and supporting enforcement of the tax charge against the property. Case-Laws VAT and Sales Tax Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162018