https://www.taxtmi.com/caselaws?id=410364 Recovery of sales tax arrears from a subsequent purchaser was held unsustainable where the purchaser acquired the property for adequate consideration without notice of pending revenue proceedings. Under the Tamil Nadu General Sales Tax Act, 1959, section 24 creates the tax charge, while section 24-A voids only transfers made with intent to defraud the revenue; the statutory proviso protects bona fide transfers without notice. Because the purchaser had bought the property years before the notice and the recovery action was initiated only after prolonged inaction against the defaulter, the impugned notice was quashed. en-us Tue, 20 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 09:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410364 Recovery of sales tax arrears from a subsequent purchaser was held unsustainable where the purchaser acquired the property for adequate consideration without notice of pending revenue proceedings. Under the Tamil Nadu General Sales Tax Act, 1959, section 24 creates the tax charge, while section 24-A voids only transfers made with intent to defraud the revenue; the statutory proviso protects bona fide transfers without notice. Because the purchaser had bought the property years before the notice and the recovery action was initiated only after prolonged inaction against the defaulter, the impugned notice was quashed. Case-Laws VAT and Sales Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410364