https://www.taxtmi.com/caselaws?id=369491 A post-sale tax charge over property sold by a secured creditor in auction could not be sustained under the Gujarat VAT Act where the charge was entered only after completion of the sale and was linked to possible future dues from pending assessments, not tax already assessed and due. Section 47 did not apply because the transfer was not made by the dealer after tax had become due with intent to defeat revenue. In the absence of any prior provisional attachment under section 45, the department could not retrospectively fasten a charge on the auctioned property, and the charge was directed to be removed. en-us Wed, 17 Oct 2018 00:00:00 +0530 Mon, 29 Oct 2018 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369491 A post-sale tax charge over property sold by a secured creditor in auction could not be sustained under the Gujarat VAT Act where the charge was entered only after completion of the sale and was linked to possible future dues from pending assessments, not tax already assessed and due. Section 47 did not apply because the transfer was not made by the dealer after tax had become due with intent to defeat revenue. In the absence of any prior provisional attachment under section 45, the department could not retrospectively fasten a charge on the auctioned property, and the charge was directed to be removed. Case-Laws VAT and Sales Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369491