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2010 (4) TMI 982 - HC - VAT and Sales TaxWhether the liability of a dealer or other person in respect of tax, penalty, interest or any other sum payable to the State/Commercial/Sales Tax Department under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 has priority, would prevail and have precedence over even an existing secured debt created by such dealer or person in favour of any other individual, institution or instrumentality, falls for consideration? Held that:- No sale of the property however appears to have taken place either under the DRT Act or under the RR Act. The writ petition is without merit. If the tax arrears liable from the defaulting dealer have since been realized by the Revenue, the petitioner would be at liberty to proceed in accordance with law to recover its dues. The writ petition is disposed of as above.
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