purchased the immovable property for valuable consideration without notice of the sales tax arrears and thus a bonafide purchaser, protected

petitioner had purchased the immovable property for valuable consideration without notice of the sales tax arrears and thus a bonafide purchaser, protected under the Transfer of Property Act, 1872, and placing reliance on the decisions of the Hon'ble Division Bench of this Court in the case of 

M/s.R.K.Steels, reported in 

108 STC Page 161 (Madras)

Madras High Court

Deputy Commercial Tax Officer, ... vs R.K. Steels on 1 September, 1997

Equivalent citations: 1998 (1) CTC 124