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2019 (11) TMI 1587 - BOMBAY HIGH COURTAttachment of secured rupee asset available with the Petitioner-Bank - sales tax dues - absence of dates on which relating to sales tax dues the alleged charge was created - priority of charge - HELD THAT:- In the instant case in the absence of dates on which relating to sales tax dues the alleged charge was created, we dispose of the Petition declaring that the secured asset has to be sold and the buyer purchases the same free from any tax liabilities. Inter se the Petitioner and the Sales Tax Department on the issue of priority of charge, the issue could be resolved thereafter. The question of setting aside the attachment by the Sales Tax Department does not arise and indeed the Sales Tax Department would be entitled to attach the property for realizing the tax dues - Petition disposed off.
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