https://www.taxtmi.com/caselaws?id=164720 Arrears of sales tax under section 24 of the Tamil Nadu General Sales Tax Act, 1959 do not create a first charge overriding a secured creditor's anterior mortgage claim. State dues and Crown debt principles apply against unsecured claims, but a secured creditor retains priority unless the statute expressly displaces that priority. On that basis, the registering authority was required to reconsider registration of the sale certificate in accordance with law and the settled priority rule, rather than refuse registration solely because of the State's tax demand. en-us Fri, 12 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164720 Arrears of sales tax under section 24 of the Tamil Nadu General Sales Tax Act, 1959 do not create a first charge overriding a secured creditor's anterior mortgage claim. State dues and Crown debt principles apply against unsecured claims, but a secured creditor retains priority unless the statute expressly displaces that priority. On that basis, the registering authority was required to reconsider registration of the sale certificate in accordance with law and the settled priority rule, rather than refuse registration solely because of the State's tax demand. Case-Laws VAT and Sales Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164720