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Case Law Details

Case Name : Nehal Ashwinkumar Shah Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 3032 of 2022
Date of Judgement/Order : 23/02/2022
Related Assessment Year :
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Nehal Ashwinkumar Shah Vs State of Gujarat (Gujarat High Court)

Gujarat High Court held that unlike Section 179 of the Income Tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its Director.

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