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    <title>Directors Held Liable for Sums: Distinction Between Company and Partnership Firm in VAT and Sales Tax Case.</title>
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    <description>Liability to pay certain sums on the petitioners in their capacity as Directors - The existence of a Director and the company is independent of each other. Unlike a partnership firm, the company does not cease to exist merely because persons like the petitioners are not associated with it.</description>
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      <description>Liability to pay certain sums on the petitioners in their capacity as Directors - The existence of a Director and the company is independent of each other. Unlike a partnership firm, the company does not cease to exist merely because persons like the petitioners are not associated with it.</description>
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