2000 (8) TMI 1114 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed the petition, quashing the recovery certificates against the petitioner. The court held that dues against the company cannot be recovered from the personal assets of the directors. Recovery can proceed against the assets of the company. Key citations: 2000 (8) TMI 1114, 1987 U.P.T.C. 473, 1989 U.P.T.C. 455, 1994 U.P.T.C. 717.