https://www.taxtmi.com/caselaws?id=293718 Section 26E of the SARFAESI Act was treated as giving the secured creditor priority over enforcement of sales tax dues, but the State's reliance on the first charge under section 37 of the Maharashtra Value Added Tax Act remained unresolved because the dates on which the tax charge arose were not placed before the Court. The secured asset was therefore directed to be sold free from tax liabilities, while the inter se priority of charge was left for separate determination. The Sales Tax Department's attachment was not set aside, but it was clarified that the attachment would not affect the sale or the purchaser's title to the secured property. en-us Wed, 20 Nov 2019 00:00:00 +0530 Fri, 26 Feb 2021 09:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293718 Section 26E of the SARFAESI Act was treated as giving the secured creditor priority over enforcement of sales tax dues, but the State's reliance on the first charge under section 37 of the Maharashtra Value Added Tax Act remained unresolved because the dates on which the tax charge arose were not placed before the Court. The secured asset was therefore directed to be sold free from tax liabilities, while the inter se priority of charge was left for separate determination. The Sales Tax Department's attachment was not set aside, but it was clarified that the attachment would not affect the sale or the purchaser's title to the secured property. Case-Laws VAT and Sales Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293718