https://www.taxtmi.com/caselaws?id=190963 Section 529-A of the Companies Act, 1956, being a Central provision with a non obstante clause, gives statutory priority to workmen's dues in winding up. Although Section 38-C of the Bombay Sales Tax Act, 1959 creates a first charge for sales tax dues, that charge operates subject to any Central Act creating a first charge. The Central priority for workmen therefore prevails over the State sales tax claim, and the workers' dues rank ahead of the State's dues. en-us Fri, 04 Mar 2011 00:00:00 +0530 Tue, 14 Mar 2017 10:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190963 Section 529-A of the Companies Act, 1956, being a Central provision with a non obstante clause, gives statutory priority to workmen's dues in winding up. Although Section 38-C of the Bombay Sales Tax Act, 1959 creates a first charge for sales tax dues, that charge operates subject to any Central Act creating a first charge. The Central priority for workmen therefore prevails over the State sales tax claim, and the workers' dues rank ahead of the State's dues. Case-Laws VAT and Sales Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190963