Purchase of property from defaulting Sales Tax Dealer not liable for his Sales Tax Arrears in absence of charge over property by Sales Tax Dept.

Noor M. Saied Vs. The Commercial Tax Officer (Madras High Court)

Petitioner has purchased the property for valuable consideration and in the absence of charge over the property by the Sales Tax Department, the petitioner cannot be made liable to pay alleged arrears of Sales Tax for the defaulting dealer and for such reason, the petitioner cannot be denied registration under the provisions of the Act when the petitioner files an application for registration.

Please become a Premium member. If you are already a Premium member, login here to access the full content.