Payment of amount due to the Government - priority of charge ...
Case Laws VAT and Sales Tax
June 4, 2020
Payment of amount due to the Government - priority of charge arising out of sales tax arrears, vis-a-vis the arrears due to others including the petitioner mortgagee - sale of the defaulter's properties - Definitely, the sales tax arrears take precedence over the claims of an existing mortgagee also.
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