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    <title>2007 (12) TMI 417 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, holding that the notices demanding arrears of Central sales tax from the director personally were illegal and arbitrary. The court emphasized that recovery of sales tax dues cannot be made from a director unless specific conditions, such as the company being wound up, are met. The court quashed the notices and imposed costs on the respondents due to the lack of legal basis for their actions.</description>
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    <pubDate>Fri, 14 Dec 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=163100</link>
      <description>The court ruled in favor of the petitioner, holding that the notices demanding arrears of Central sales tax from the director personally were illegal and arbitrary. The court emphasized that recovery of sales tax dues cannot be made from a director unless specific conditions, such as the company being wound up, are met. The court quashed the notices and imposed costs on the respondents due to the lack of legal basis for their actions.</description>
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      <pubDate>Fri, 14 Dec 2007 00:00:00 +0530</pubDate>
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