In re Coop De Consumidores Del Noroeste, 464 B.R. 525 (Bankr. D. Puerto Rico 2012)

(creditor claimed it was beneficiary of PSA statutory trust for unpaid amounts owed by debtor (supermarket operator) pursuant to invoices setting payment term of “net 30 days” from invoice date; while court determined that PSA statutory trust provisions applicable because sales transactions were “cash sales,” creditor did not preserve statutory trust benefits under PSA by providing requisite timely written notice to debtor and USDA within 30 days of each invoice’s due date; assets not excluded from debtor’s Chapter 7 bankruptcy estate).