https://www.taxtmi.com/caselaws?id=163342 The court dismissed the writ petition filed by workmen seeking preferential treatment of their claims under the Industrial Disputes Act over revenue recovery proceedings under the Kerala General Sales Tax Act. The court held that the State's first charge under section 26B of the KGST Act for arrears takes precedence over the workmen's claims, even if culminating in an order under section 33C(3). Previous decisions emphasizing priority of workmen's claims were distinguished, and the court granted a temporary injunction against alienation of properties until final disposal of the claim petition under the Industrial Disputes Act. en-us Fri, 10 Feb 2006 00:00:00 +0530 Mon, 31 Mar 2014 18:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163342 The court dismissed the writ petition filed by workmen seeking preferential treatment of their claims under the Industrial Disputes Act over revenue recovery proceedings under the Kerala General Sales Tax Act. The court held that the State's first charge under section 26B of the KGST Act for arrears takes precedence over the workmen's claims, even if culminating in an order under section 33C(3). Previous decisions emphasizing priority of workmen's claims were distinguished, and the court granted a temporary injunction against alienation of properties until final disposal of the claim petition under the Industrial Disputes Act. Case-Laws VAT and Sales Tax Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163342