https://www.taxtmi.com/caselaws?id=33927 The Court held that the Director could not be personally liable for the company's sales tax arrears as the company was not yet wound up, rendering Section 18 of the Central Sales Tax Act, 1956, inapplicable. The Court found the notices demanding payment from the Director to be illegal, arbitrary, and whimsical, quashing them and ordering the respondents to pay costs of Rs. 10,000 for issuing the notices without statutory provision. en-us Fri, 14 Dec 2007 00:00:00 +0530 Mon, 03 Jan 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33927 The Court held that the Director could not be personally liable for the company's sales tax arrears as the company was not yet wound up, rendering Section 18 of the Central Sales Tax Act, 1956, inapplicable. The Court found the notices demanding payment from the Director to be illegal, arbitrary, and whimsical, quashing them and ordering the respondents to pay costs of Rs. 10,000 for issuing the notices without statutory provision. Case-Laws VAT and Sales Tax Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33927