https://www.taxtmi.com/caselaws?id=164362 A transfer made by an assessee during the pendency of sales tax proceedings was treated as void against the revenue's claim under section 26A of the Kerala General Sales Tax Act, 1963, so the property could still be proceeded against for recovery of arrears. A subsequent purchaser could not acquire a better title than the transferor's, and the plea of bona fide purchase was rejected. However, because the purchaser had put up an industry on the property, the Court granted limited equitable relief by permitting valuation of the land, excluding buildings and machinery, and directing that attachment be lifted if that market value was paid, while recovery against the defaulter and other properties could continue for the balance dues. en-us Fri, 29 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164362 A transfer made by an assessee during the pendency of sales tax proceedings was treated as void against the revenue's claim under section 26A of the Kerala General Sales Tax Act, 1963, so the property could still be proceeded against for recovery of arrears. A subsequent purchaser could not acquire a better title than the transferor's, and the plea of bona fide purchase was rejected. However, because the purchaser had put up an industry on the property, the Court granted limited equitable relief by permitting valuation of the land, excluding buildings and machinery, and directing that attachment be lifted if that market value was paid, while recovery against the defaulter and other properties could continue for the balance dues. Case-Laws VAT and Sales Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164362