Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 418 - HC - VAT and Sales TaxGarnishee proceedings - Section 45(1)(b) of the Tamil Nadu Value Added Tax Act - attachment of bank account - Held that: - When the garnishee order has been issued subsequent to the appropriation of the entire sale proceeds, the appellant has to proceed against the dealer independently, as no proceeds remain left with the CFS Agency - the attachment of the Bank Account of the first respondent for the dues of the dealer is unsustainable in law - appeal dismissed.
|