https://www.taxtmi.com/caselaws?id=269833 Property purchased by a wife on leasehold rights could not be attached for her husband's sales tax dues absent material showing that he funded the purchase, held any beneficial interest, or that the transaction was benami. The husband's business and tax liability arose later, and there was no legal basis to proceed against property in which he had no established right, title or interest. A bare assertion that attachment was limited to his share was insufficient. Section 48A of the Gujarat Sales Tax Act could be invoked only where the facts and law supported such attachment, which was not shown. en-us Fri, 04 Dec 2015 00:00:00 +0530 Mon, 16 Jan 2017 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269833 Property purchased by a wife on leasehold rights could not be attached for her husband's sales tax dues absent material showing that he funded the purchase, held any beneficial interest, or that the transaction was benami. The husband's business and tax liability arose later, and there was no legal basis to proceed against property in which he had no established right, title or interest. A bare assertion that attachment was limited to his share was insufficient. Section 48A of the Gujarat Sales Tax Act could be invoked only where the facts and law supported such attachment, which was not shown. Case-Laws VAT and Sales Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269833