https://www.taxtmi.com/caselaws?id=248784 Central sales tax assessed and recovered through the State machinery under section 9(2) of the Central Sales Tax Act, 1956 was treated as carrying the State's recovery framework, including the statutory priority given to State sales tax dues. The analysis states that Articles 269 and 286 of the Constitution, together with the CST scheme, support application of the Rajasthan Sales Tax Act, 1994 recovery mechanism, so the revenue's first charge prevails over a secured creditor's claim. The discussion distinguishes crown debt cases on the footing that the issue is whether the CST scheme itself imports the State's statutory charge through the enforcement machinery. en-us Fri, 03 Jun 2011 00:00:00 +0530 Tue, 24 Jun 2014 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248784 Central sales tax assessed and recovered through the State machinery under section 9(2) of the Central Sales Tax Act, 1956 was treated as carrying the State's recovery framework, including the statutory priority given to State sales tax dues. The analysis states that Articles 269 and 286 of the Constitution, together with the CST scheme, support application of the Rajasthan Sales Tax Act, 1994 recovery mechanism, so the revenue's first charge prevails over a secured creditor's claim. The discussion distinguishes crown debt cases on the footing that the issue is whether the CST scheme itself imports the State's statutory charge through the enforcement machinery. Case-Laws VAT and Sales Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248784