https://www.taxtmi.com/caselaws?id=188843 Transfers made during pending sales tax proceedings and structured to defeat recovery were treated as void against the State's tax claim, allowing revenue authorities to proceed against the properties. Section 26A of the Kerala General Sales Tax Act, 1963, which nullifies charges or transfers made during or after tax proceedings to protect recovery, was upheld as constitutionally valid. The provision was held to fall within the State Legislature's competence under Entry 54 of List II read with Article 246 and was not an unconstitutional restriction on trade, as it operates only to safeguard public revenue. en-us Mon, 14 Feb 2005 00:00:00 +0530 Sat, 17 Dec 2016 16:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188843 Transfers made during pending sales tax proceedings and structured to defeat recovery were treated as void against the State's tax claim, allowing revenue authorities to proceed against the properties. Section 26A of the Kerala General Sales Tax Act, 1963, which nullifies charges or transfers made during or after tax proceedings to protect recovery, was upheld as constitutionally valid. The provision was held to fall within the State Legislature's competence under Entry 54 of List II read with Article 246 and was not an unconstitutional restriction on trade, as it operates only to safeguard public revenue. Case-Laws VAT and Sales Tax Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188843