https://www.taxtmi.com/caselaws?id=384526 Provisional attachment under the Gujarat Value Added Tax Act, 2003 extends only to property belonging to the dealer during assessment or reassessment proceedings, and recovery as arrears of land revenue cannot be used to reach a third party's self-acquired property merely because of a relationship with the dealer. The Court held that a person who was neither the dealer nor an agent had no statutory liability for the dealer's dues, and Section 46 had to be read consistently with Section 44, which concerns persons holding money for the dealer. The impugned attachment of the writ applicant's property and the consequential revenue entry were set aside, while recovery against the dealer remained open. en-us Wed, 31 Jul 2019 00:00:00 +0530 Wed, 14 Aug 2019 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384526 Provisional attachment under the Gujarat Value Added Tax Act, 2003 extends only to property belonging to the dealer during assessment or reassessment proceedings, and recovery as arrears of land revenue cannot be used to reach a third party's self-acquired property merely because of a relationship with the dealer. The Court held that a person who was neither the dealer nor an agent had no statutory liability for the dealer's dues, and Section 46 had to be read consistently with Section 44, which concerns persons holding money for the dealer. The impugned attachment of the writ applicant's property and the consequential revenue entry were set aside, while recovery against the dealer remained open. Case-Laws VAT and Sales Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384526