https://www.taxtmi.com/caselaws?id=349450 A Container Freight Station that had lawfully sold cargo in its custody after notice and permission, and had applied the proceeds only towards its own outstanding charges, could not be treated as a garnishee for the dealer's sales tax arrears. The Madras HC held that no amount was payable by the station to the defaulting dealer, so recovery proceedings under the Tamil Nadu Value Added Tax Act and the Form U notice were without jurisdiction. Because the bank-account attachment lacked legal basis, the amount recovered was ordered to be refunded, while the revenue was left free to proceed against the defaulting dealer in accordance with law. en-us Thu, 21 Sep 2017 00:00:00 +0530 Tue, 10 Oct 2017 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349450 A Container Freight Station that had lawfully sold cargo in its custody after notice and permission, and had applied the proceeds only towards its own outstanding charges, could not be treated as a garnishee for the dealer's sales tax arrears. The Madras HC held that no amount was payable by the station to the defaulting dealer, so recovery proceedings under the Tamil Nadu Value Added Tax Act and the Form U notice were without jurisdiction. Because the bank-account attachment lacked legal basis, the amount recovered was ordered to be refunded, while the revenue was left free to proceed against the defaulting dealer in accordance with law. Case-Laws VAT and Sales Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349450