https://www.taxtmi.com/caselaws?id=366811 A later notice and attachment for recovery of sales tax arrears cannot be enforced against a bona fide purchaser who bought the property by registered sale deeds before any attachment or encumbrance existed. Where the property was free from charge at the time of purchase and the purchaser had no notice of the defaulter's arrears, the tax authorities cannot proceed against that property for the seller's liability. On that basis, the notice and consequential attachment were held unsustainable against the purchaser. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366811 A later notice and attachment for recovery of sales tax arrears cannot be enforced against a bona fide purchaser who bought the property by registered sale deeds before any attachment or encumbrance existed. Where the property was free from charge at the time of purchase and the purchaser had no notice of the defaulter's arrears, the tax authorities cannot proceed against that property for the seller's liability. On that basis, the notice and consequential attachment were held unsustainable against the purchaser. Case-Laws VAT and Sales Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366811