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2017 (11) TMI 1090 - HC - VAT and Sales TaxArrears of sales tax - whether the petitioner can be proceeded against for the tax arrears payable to M/s.Karpaga Electronics (P) Ltd? - Held that: - there is no charge on the property and there is no doubt about the bonafide of the purchase made by the petitioner, because it is TIIC who brought the property for sale - reliance placed in the case of Rukmani Versus The Deputy Commercial Tax Officer I [2013 (3) TMI 205 - MADRAS HIGH COURT], where it was held that there is no material placed before them to prove that steps have been taken under the provisions of the Revenue Recovery Act against the delinquent or the subsequent first purchaser, and therefore the petitioner therein cannot be penalized - petition allowed - decided in favor of petitioner.
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