TaxTMI 
TaxTMI 
2009 (12) TMI 904
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....Nos. 1, 2 of 2008 - -<br>CST, VAT & Sales Tax<br>-<br>JAICHANDREN M., J. ORDER:- M. JAICHANDREN J.--As similar issues are arising for consideration in both the writ petitions and since, the reliefs sought for are also similar in nature, a common order is passed by this court in the above writ petitions. It is stated that the second respondent, in W.P. (MD) No. 945 of 2008, who is doing business....
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....uing a notice, in form 4, on November 27, 2007. Therefore, a notice of attachment and publication of sale notice had been issued, on January 7, 2008. The third respondent, in W.P. (MD) No. 945 of 2008, is holding additional charge of the Ramanathapuram District Cottage Match Manufacturers Association, as an Administrator. Since the arrears had not been settled, even after the issuing of the notic....
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....e writ petition, in W.P. (MD) No. 3713 of 2008, stating that the petitioner-industry, which has been established under the Khadi and Village Industries Commission Act, 1956, and functioning under the administrative control of the Government of India, had granted the loan to the tune of Rs. 238 lakhs to the third respondent, namely, the Ramanathapuram District Cottage Match Manufacturers Associatio....
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....Indian Bank v. Commercial Tax Officer [2009] 25 VST 187; [2009] 6 MLJ 659, wherein, it has been held as follows: "The State Government can claim priority of debt over others in regard to the arrears of tax due to the State. However, when the assets are secured assets with the bank and the bank being the secured creditor and its debt being a secured debt, has its secured interest over the pro....