https://www.taxtmi.com/caselaws?id=287369 A sales tax charge under the Tamil Nadu General Sales Tax Act, 1959 may attach to a dealer's property, but Section 24-A protects a transfer for adequate consideration made without notice of the tax liability or pending proceedings. Applying the settled principle under Section 100 of the Transfer of Property Act, 1882, the court noted that a statutory charge cannot be enforced against a transferee for value without notice unless the statute clearly excludes that protection. On the facts, the sale notices did not alert the purchaser to the vendor's tax dues, and there was no material showing actual or constructive notice or any encumbrance entry. The purchaser was therefore treated as bona fide, and recovery from the purchased property was unsustainable. en-us Fri, 09 Mar 2018 00:00:00 +0530 Sat, 11 Apr 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287369 A sales tax charge under the Tamil Nadu General Sales Tax Act, 1959 may attach to a dealer's property, but Section 24-A protects a transfer for adequate consideration made without notice of the tax liability or pending proceedings. Applying the settled principle under Section 100 of the Transfer of Property Act, 1882, the court noted that a statutory charge cannot be enforced against a transferee for value without notice unless the statute clearly excludes that protection. On the facts, the sale notices did not alert the purchaser to the vendor's tax dues, and there was no material showing actual or constructive notice or any encumbrance entry. The purchaser was therefore treated as bona fide, and recovery from the purchased property was unsustainable. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287369