https://www.taxtmi.com/caselaws?id=164635 A company is a separate juristic entity, so sales tax arrears due from it cannot be recovered from a former director or his attorney merely because of prior association with the company. The corporate veil may be lifted only in recognised situations, and personal substitution of the director for company liability was impermissible. Section 18 of the Central Sales Tax Act, 1956 did not justify recovery because the company was not under winding up. The recovery proceedings against the former director and his attorney were therefore illegal and were set aside. en-us Tue, 21 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164635 A company is a separate juristic entity, so sales tax arrears due from it cannot be recovered from a former director or his attorney merely because of prior association with the company. The corporate veil may be lifted only in recognised situations, and personal substitution of the director for company liability was impermissible. Section 18 of the Central Sales Tax Act, 1956 did not justify recovery because the company was not under winding up. The recovery proceedings against the former director and his attorney were therefore illegal and were set aside. Case-Laws VAT and Sales Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164635