https://www.taxtmi.com/caselaws?id=191219 A charge for sales tax arrears was not enforceable against a transferee for value without notice where the statute did not expressly override that protection. The court applied the principle that constructive notice must be proved on the facts, and found no material of collusion, wilful abstention from inquiry, actual notice, or constructive notice; the encumbrance record also did not disclose the charge. The purchaser was therefore treated as a bona fide purchaser, and recovery proceedings against the property for the vendor's tax liability were held not sustainable. en-us Wed, 16 Dec 2015 00:00:00 +0530 Sat, 25 Mar 2017 10:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191219 A charge for sales tax arrears was not enforceable against a transferee for value without notice where the statute did not expressly override that protection. The court applied the principle that constructive notice must be proved on the facts, and found no material of collusion, wilful abstention from inquiry, actual notice, or constructive notice; the encumbrance record also did not disclose the charge. The purchaser was therefore treated as a bona fide purchaser, and recovery proceedings against the property for the vendor's tax liability were held not sustainable. Case-Laws VAT and Sales Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191219