https://www.taxtmi.com/caselaws?id=296617 A statutory charge for sales tax arrears does not defeat the title of a bona fide purchaser without notice where the transfer is for consideration and not made to defraud revenue. The revenue's priority under the Tamil Nadu General Sales Tax Act operates subject to the recovery and attachment procedure under the Tamil Nadu Revenue Recovery Act, and strict compliance with public notice, affixation, and timely recovery steps is required. As the property had passed through an innocent chain of title and the prescribed procedure was not properly followed, the attachment was held unsustainable against the purchaser. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 30 Jul 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296617 A statutory charge for sales tax arrears does not defeat the title of a bona fide purchaser without notice where the transfer is for consideration and not made to defraud revenue. The revenue's priority under the Tamil Nadu General Sales Tax Act operates subject to the recovery and attachment procedure under the Tamil Nadu Revenue Recovery Act, and strict compliance with public notice, affixation, and timely recovery steps is required. As the property had passed through an innocent chain of title and the prescribed procedure was not properly followed, the attachment was held unsustainable against the purchaser. Case-Laws VAT and Sales Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296617