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

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