https://www.taxtmi.com/caselaws?id=761128 Where property is sold by a secured creditor under the recovery framework and title passes to the auction purchaser through a sale certificate and sale deed, a prior sales tax charge cannot continue against that property because sales tax dues do not take precedence over the secured creditor's statutory priority. The corresponding revenue or mutation entry based on that charge could not survive against the purchaser and was deleted. The State was left free to pursue its claim against the sale consideration in accordance with law. en-us Wed, 16 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761128 Where property is sold by a secured creditor under the recovery framework and title passes to the auction purchaser through a sale certificate and sale deed, a prior sales tax charge cannot continue against that property because sales tax dues do not take precedence over the secured creditor's statutory priority. The corresponding revenue or mutation entry based on that charge could not survive against the purchaser and was deleted. The State was left free to pursue its claim against the sale consideration in accordance with law. Case-Laws VAT / Sales Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761128