https://www.taxtmi.com/caselaws?id=111459 A company is a separate legal entity, so its sales tax arrears must ordinarily be recovered from the company and its assets, not from its directors. Provisions dealing with liability in cases such as a partitioned Hindu family, a dissolved firm, or a private company on winding up do not extend to imposing personal liability on directors for company tax dues. In the absence of an express statutory provision creating such liability, recovery proceedings against the directors for the company's sales tax arrears cannot be sustained and were set aside. en-us Fri, 05 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111459 A company is a separate legal entity, so its sales tax arrears must ordinarily be recovered from the company and its assets, not from its directors. Provisions dealing with liability in cases such as a partitioned Hindu family, a dissolved firm, or a private company on winding up do not extend to imposing personal liability on directors for company tax dues. In the absence of an express statutory provision creating such liability, recovery proceedings against the directors for the company's sales tax arrears cannot be sustained and were set aside. Case-Laws Companies Law Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111459