https://www.taxtmi.com/caselaws?id=382654 A company's sales tax dues could not be recovered by attaching a director's or lessor's personal property because the company and its directors were separate legal entities and the sales tax law contained no provision fastening the company's tax liability on them personally. Section 78 addressed criminal liability for company offences, but did not create civil liability for tax recovery. The court also held that lifting the corporate veil was unavailable on the facts, as there was no specific order or factual basis to proceed against the petitioners individually. The revenue authorities were bound to implement the appellate order setting aside the attachment and delete the entry from the revenue records. en-us Thu, 27 Jun 2019 00:00:00 +0530 Mon, 08 Jul 2019 06:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382654 A company's sales tax dues could not be recovered by attaching a director's or lessor's personal property because the company and its directors were separate legal entities and the sales tax law contained no provision fastening the company's tax liability on them personally. Section 78 addressed criminal liability for company offences, but did not create civil liability for tax recovery. The court also held that lifting the corporate veil was unavailable on the facts, as there was no specific order or factual basis to proceed against the petitioners individually. The revenue authorities were bound to implement the appellate order setting aside the attachment and delete the entry from the revenue records. Case-Laws VAT and Sales Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382654