https://www.taxtmi.com/caselaws?id=379192 A statutory charge for sales tax dues could not be enforced against purchasers who bought property for value without actual or constructive notice of the charge. Section 100 of the Transfer of Property Act, 1882 protects a transferee without notice unless the statute expressly provides otherwise, and Section 24A of the Tamil Nadu General Sales Tax Act, 1959 did not create such express enforceability against an innocent transferee. The impugned recovery notice demanding the vendor's tax dues from the purchasers was therefore unsustainable and was set aside, while the department was left free to proceed against the assessee in accordance with law. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 06:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379192 A statutory charge for sales tax dues could not be enforced against purchasers who bought property for value without actual or constructive notice of the charge. Section 100 of the Transfer of Property Act, 1882 protects a transferee without notice unless the statute expressly provides otherwise, and Section 24A of the Tamil Nadu General Sales Tax Act, 1959 did not create such express enforceability against an innocent transferee. The impugned recovery notice demanding the vendor's tax dues from the purchasers was therefore unsustainable and was set aside, while the department was left free to proceed against the assessee in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379192