Whether the Income Tax, VAT or other statutory dues, such as Municipal Tax, Excise Duty, etc. come within the meaning of Operational Debt or not? and Whether the Central Government, the State Government or the legal authority having statutory claim, come within the meaning of Operational Creditors? – Pr. Director General of Income Tax (Admn. & TPS) Vs. M/s. Synergies Dooray Automotive Ltd. & Ors. – NCLAT New Delhi