1974 (8) TMI 95 - HC - VAT and Sales Tax

Summary

The petitioner, a director of M/s. Hi-Precision Engineering Works, challenged recovery proceedings for sales tax dues initiated against him personally by the sales tax authorities. The High Court of Karnataka ruled that there is no provision authorizing recovery from a company's director and quashed the proceedings. Respondents were directed to refrain from proceeding against the petitioner, who was awarded costs and advocate's fee. Petition allowed.