Supreme Court · 2010 INSC 172 · Decided 26 March 2010
Kamal Kumar Agarwal v. Commissioner of Commercial Taxes, West Bengal & ORS.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 172 · [2010] 3 S.C.R. 1030
- Case number
- CIVIL APPEAL No. 2757/2010
- Decided
- 26 March 2010
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax - West Bengal Sales Tax Act, 1994 - s.68(3) C - West Bengal Sales Tax Rules, 1995- r.211A(6)- Transport from port; airport etc., of consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal - Regulatory measures to avoid of imported goods to be transported D through State of West Bengal to Mumbai - Appellant was the Customs House Agent (CHA) of the importer - Declaration made by appellant in prescribed format as per r.211A before taking delivery of the goods - Penalty imposed on appellant for failure to
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)