https://www.taxtmi.com/caselaws?id=776948 A statutory charge or attachment for sales tax arrears cannot be enforced against a purchaser for value without notice unless the revenue shows fraudulent intent, collusion, or other facts taking the transfer outside statutory protection. Sections 24-A of the Tamil Nadu General Sales Tax Act, 1959 and 43 of the Tamil Nadu Value Added Tax Act, 2006 void only transfers made to defraud revenue, while their provisos preserve transfers for adequate consideration without notice; section 100 of the Transfer of Property Act, 1882 similarly protects a transferee for consideration without notice of the charge. On the stated facts, the purchasers had checked encumbrances, the Department proved no notice or fraud, and the vendors were not necessary parties. en-us Tue, 12 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776948 A statutory charge or attachment for sales tax arrears cannot be enforced against a purchaser for value without notice unless the revenue shows fraudulent intent, collusion, or other facts taking the transfer outside statutory protection. Sections 24-A of the Tamil Nadu General Sales Tax Act, 1959 and 43 of the Tamil Nadu Value Added Tax Act, 2006 void only transfers made to defraud revenue, while their provisos preserve transfers for adequate consideration without notice; section 100 of the Transfer of Property Act, 1882 similarly protects a transferee for consideration without notice of the charge. On the stated facts, the purchasers had checked encumbrances, the Department proved no notice or fraud, and the vendors were not necessary parties. Case-Laws VAT / Sales Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776948