TaxTMI 
TaxTMI 
2002 (10) TMI 762
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....e 44 of the Rules framed thereunder. 3.. It appears that the Sales Tax (Commercial Tax Department) has to recover a sum of Rs. 1,65,00,000 by way of outstanding towards commercial tax due from the respondent No. 4 company. In other words, there are commercial tax dues amounting to Rs. 1,65,00,000 standing against the respondent No. 4 and the same are not being paid by the respondent No. 4. They have in other words become chronic defaulter to State. It is for this reason, the sales tax/commercial tax authorities have been running from pillar to post and in my opinion rightly to recover this outstanding dues by resorting to several modes available to them under the Act. One such mode is prescribed under section 38 of the Act. This section e....
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....ods which are under attachment are purchased by the petitioner from the respondent No. 4 and money advanced by the petitioner stands adjusted against the price of these attached goods and hence the sales tax department does not have any right to attach these goods treating them to belong to respondent No. 4. It is essentially this dispute which was going on before the authorities. 5.. In this petition, the petitioner as also the respondent No. 4 have filed several documents to justify their stand. The sales tax department has also averred on affidavits that it is only to defraud the Revenue, the petitioner and respondent No. 4 are taking this stand so that the amount may not be recovered out of sale of the goods. 6.. As taken note of supr....