https://www.taxtmi.com/caselaws?id=163413 Section 17 of the Andhra Pradesh General Sales Tax Act authorises recovery from a person only where money is actually due, or may become due, from that person to the dealer. The tax authority must first record satisfaction that the noticee owes such money to the defaulter before issuing a recovery notice. Where the amount was in fact payable to a third party and no finding linked the noticee to the dealer's debt, the attempted attachment of third-party funds was unsustainable. The notice was quashed, the amount was directed to be refunded, and recovery was left open only against the defaulting dealer in accordance with law. en-us Wed, 13 Oct 2004 00:00:00 +0530 Wed, 02 Apr 2014 12:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163413 Section 17 of the Andhra Pradesh General Sales Tax Act authorises recovery from a person only where money is actually due, or may become due, from that person to the dealer. The tax authority must first record satisfaction that the noticee owes such money to the defaulter before issuing a recovery notice. Where the amount was in fact payable to a third party and no finding linked the noticee to the dealer's debt, the attempted attachment of third-party funds was unsustainable. The notice was quashed, the amount was directed to be refunded, and recovery was left open only against the defaulting dealer in accordance with law. Case-Laws VAT and Sales Tax Wed, 13 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163413