https://www.taxtmi.com/caselaws?id=340252 A claimed prior statutory charge over a debtor's immovable property was rejected where binding precedent had already held that sales tax dues enjoy a first charge under Section 38(C) of the Bombay Sales Tax Act. The petitioner relied on a certificate issued under Section 101 of the Maharashtra Cooperative Societies Act, but that basis did not displace the settled priority of the sales tax department's claim. The operative point was that the earlier precedent governed the issue and left no scope to accept the petitioner's asserted priority over the property. en-us Wed, 01 Mar 2017 00:00:00 +0530 Sat, 18 Mar 2017 17:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340252 A claimed prior statutory charge over a debtor's immovable property was rejected where binding precedent had already held that sales tax dues enjoy a first charge under Section 38(C) of the Bombay Sales Tax Act. The petitioner relied on a certificate issued under Section 101 of the Maharashtra Cooperative Societies Act, but that basis did not displace the settled priority of the sales tax department's claim. The operative point was that the earlier precedent governed the issue and left no scope to accept the petitioner's asserted priority over the property. Case-Laws VAT and Sales Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340252