https://www.taxtmi.com/caselaws?id=346568 Director liability for company sales tax arrears arises only where the statute's express preconditions are met, including winding up or liquidation and the person being a director at the relevant time. Under the Tamil Nadu General Sales Tax Act, Section 19-B applies only in a winding-up context, and the corresponding principle under the Central Sales Tax Act links personal liability to unrecovered tax in liquidation of a private company. Where the individual had resigned as director years before recovery action and the company was neither wound up nor liquidated, the statutory basis for fastening personal liability was absent, and the recovery proceedings and demand notice were unsustainable. en-us Wed, 02 Aug 2017 00:00:00 +0530 Thu, 17 Aug 2017 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346568 Director liability for company sales tax arrears arises only where the statute's express preconditions are met, including winding up or liquidation and the person being a director at the relevant time. Under the Tamil Nadu General Sales Tax Act, Section 19-B applies only in a winding-up context, and the corresponding principle under the Central Sales Tax Act links personal liability to unrecovered tax in liquidation of a private company. Where the individual had resigned as director years before recovery action and the company was neither wound up nor liquidated, the statutory basis for fastening personal liability was absent, and the recovery proceedings and demand notice were unsustainable. Case-Laws VAT and Sales Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346568