https://www.taxtmi.com/caselaws?id=167936 Section 16C of the Andhra Pradesh General Sales Tax Act, 1957 created a first charge in favour of the Government over the dealer's property, giving sales tax dues priority under the non obstante clause. Statutory recovery provisions for banks and secured creditors did not displace that priority. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was not an absolute bar to recovery of sales tax arrears, particularly where the BIFR reference had abated and no valid restoration order existed. The impugned attachment and recovery proceedings were therefore not barred. en-us Mon, 16 Apr 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167936 Section 16C of the Andhra Pradesh General Sales Tax Act, 1957 created a first charge in favour of the Government over the dealer's property, giving sales tax dues priority under the non obstante clause. Statutory recovery provisions for banks and secured creditors did not displace that priority. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was not an absolute bar to recovery of sales tax arrears, particularly where the BIFR reference had abated and no valid restoration order existed. The impugned attachment and recovery proceedings were therefore not barred. Case-Laws VAT and Sales Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167936