https://www.taxtmi.com/caselaws?id=440262 A pre-existing Sales Tax Department attachment on the secured asset was never set aside, so the State's statutory charge continued to bind the property despite the auction. The secured creditor's priority affected only distribution of sale proceeds and did not extinguish the charge. Because the auction notice, bid confirmation letter and sale certificate disclosed the tax encumbrance and sold the asset on an "as is where is" basis, the purchasers had actual and constructive notice. The auction purchasers therefore could not claim the property free from the charge and had to clear the outstanding MVAT dues to secure clear title. en-us Wed, 12 Jul 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440262 A pre-existing Sales Tax Department attachment on the secured asset was never set aside, so the State's statutory charge continued to bind the property despite the auction. The secured creditor's priority affected only distribution of sale proceeds and did not extinguish the charge. Because the auction notice, bid confirmation letter and sale certificate disclosed the tax encumbrance and sold the asset on an "as is where is" basis, the purchasers had actual and constructive notice. The auction purchasers therefore could not claim the property free from the charge and had to clear the outstanding MVAT dues to secure clear title. Case-Laws VAT / Sales Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440262