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1985 (2) TMI 1 - SC - Income TaxThe prior attachment fastens itself to the proceeds of a sale pursuant to the later attachment. The prior attachment effected by the State similarly fastens itself to the sale proceeds taken away by the decree-holder. The State is, therefore, entitled to recover the amount from the decree-bolder who has taken away the amount. The result, therefore, is, the appeal of revenue(UOI) is allowed
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