https://www.taxtmi.com/caselaws?id=331418 A sales tax attachment could not be enforced against property already transferred for value to a bona fide purchaser without notice, where the department created the encumbrance only after the transfer and the earlier sale certificate remained unaltered. The court applied the protection under Section 24(2) of the TNGST Act and held that, absent cancellation or modification of the sale certificate, the tax authority could not assert a lien over the property. The attachment was therefore unsustainable and the encumbrance entry was ordered to be deleted. en-us Wed, 20 Jul 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331418 A sales tax attachment could not be enforced against property already transferred for value to a bona fide purchaser without notice, where the department created the encumbrance only after the transfer and the earlier sale certificate remained unaltered. The court applied the protection under Section 24(2) of the TNGST Act and held that, absent cancellation or modification of the sale certificate, the tax authority could not assert a lien over the property. The attachment was therefore unsustainable and the encumbrance entry was ordered to be deleted. Case-Laws VAT and Sales Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331418