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2016 (11) TMI 750 - KERALA HIGH COURTScope and extent of Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act - Attachment of property - realisation of decree amount - violation of Order XXI Rule 46 of the Code of Civil Procedure and Sec.49A of the Kerala General Sales Tax Act - Held that: - the amount collected as tax cannot be attached in execution of the decree or otherwise in view of the bar imposed under Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act - the impugned order passed in violation of Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act - attachment of property set aside - petition allowed - decided in favor of petitioner.
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