https://www.taxtmi.com/caselaws?id=357624 A sales tax charge under the Tamil Nadu General Sales Tax Act, 1959 could not be enforced against an auction purchaser who bought the property for valuable consideration without actual or constructive notice of the defaulter company's arrears. The Court applied the protection in section 24A and the principle reflected in section 100 of the Transfer of Property Act, 1882, holding that a transferee for consideration without notice is not liable to have the property attached for the seller's unpaid dues. As the sale notices disclosed no encumbrance or condition regarding tax liability, the impugned attachment and recovery proceedings were set aside. en-us Fri, 09 Mar 2018 00:00:00 +0530 Wed, 11 Sep 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357624 A sales tax charge under the Tamil Nadu General Sales Tax Act, 1959 could not be enforced against an auction purchaser who bought the property for valuable consideration without actual or constructive notice of the defaulter company's arrears. The Court applied the protection in section 24A and the principle reflected in section 100 of the Transfer of Property Act, 1882, holding that a transferee for consideration without notice is not liable to have the property attached for the seller's unpaid dues. As the sale notices disclosed no encumbrance or condition regarding tax liability, the impugned attachment and recovery proceedings were set aside. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357624