https://www.taxtmi.com/caselaws?id=163639 Statutory charge under the Tamil Nadu General Sales Tax Act attached to the dealer's property once tax became payable, so the auction purchaser took the property subject to that encumbrance. Payment and acceptance of the tax component did not extinguish the separate statutory liability for interest on delayed payment under section 24(3). The plea based on cessation of charge under section 24A failed because the tax and interest due under the Act had not been fully discharged. The demand for interest was therefore valid and enforceable against the auction purchaser. en-us Thu, 08 Mar 2007 00:00:00 +0530 Sat, 05 Apr 2014 17:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163639 Statutory charge under the Tamil Nadu General Sales Tax Act attached to the dealer's property once tax became payable, so the auction purchaser took the property subject to that encumbrance. Payment and acceptance of the tax component did not extinguish the separate statutory liability for interest on delayed payment under section 24(3). The plea based on cessation of charge under section 24A failed because the tax and interest due under the Act had not been fully discharged. The demand for interest was therefore valid and enforceable against the auction purchaser. Case-Laws VAT and Sales Tax Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163639