https://www.taxtmi.com/caselaws?id=397237 Former directors who had resigned before the relevant assessment years and before winding up could not be proceeded against for recovery of the company's sales tax arrears. The text explains that Section 19(b) of the Tamil Nadu General Sales Tax Act and Section 18 of the Central Sales Tax Act fasten liability on directors only within the statutory context of winding up and the relevant period of liability. As the petitioners had ceased to be directors before the arrears arose, and no provision authorised recovery for post-resignation liabilities, the recovery proceedings lacked legal foundation and were not maintainable. en-us Mon, 03 Aug 2020 00:00:00 +0530 Tue, 11 Aug 2020 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397237 Former directors who had resigned before the relevant assessment years and before winding up could not be proceeded against for recovery of the company's sales tax arrears. The text explains that Section 19(b) of the Tamil Nadu General Sales Tax Act and Section 18 of the Central Sales Tax Act fasten liability on directors only within the statutory context of winding up and the relevant period of liability. As the petitioners had ceased to be directors before the arrears arose, and no provision authorised recovery for post-resignation liabilities, the recovery proceedings lacked legal foundation and were not maintainable. Case-Laws VAT and Sales Tax Mon, 03 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397237