https://www.taxtmi.com/caselaws?id=334732 Amounts collected as tax and retained by a dealer before they become due to the Government are protected from attachment under the statutory bar in the Kerala General Sales Tax Act and the Kerala Value Added Tax Act, which were treated as in pari materia. The prohibition was applied to garnishee and execution proceedings, with the result that a court or authority cannot pass an order attaching such tax monies. The impugned attachment order was therefore held inconsistent with the statutory scheme and unsustainable. en-us Fri, 09 Sep 2016 00:00:00 +0530 Sat, 19 Nov 2016 12:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334732 Amounts collected as tax and retained by a dealer before they become due to the Government are protected from attachment under the statutory bar in the Kerala General Sales Tax Act and the Kerala Value Added Tax Act, which were treated as in pari materia. The prohibition was applied to garnishee and execution proceedings, with the result that a court or authority cannot pass an order attaching such tax monies. The impugned attachment order was therefore held inconsistent with the statutory scheme and unsustainable. Case-Laws VAT and Sales Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334732