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1987 (7) TMI 547 - HC - VAT and Sales Tax
The High Court of Sikkim quashed an order for attachment of immoveable properties in a sales tax recovery case as it was without jurisdiction. The court ruled that only moveable property could be attached under the relevant law. The Income-tax and Sales Tax Department can pursue other legal avenues for recovery. The writ petition was allowed. (Case citation: 1987 (7) TMI 547 - SIKKIM HIGH COURT)
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