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2010 (3) TMI 865 - SC - VAT and Sales TaxRestrictions on the movement of goods - evasion of tax - show-cause notice was issued to the appellant by the Assistant Commissioner of Commercial Taxes alleging contravention of section 68 of the Act - Section 71B read with section 68 of the Act indicates that if the declarant undertakes delivery of the consignment with an obligation to transport such consignment of goods to its destination outside West Bengal and if he contravenes any restrictions or conditions prescribed under rule 211A of the Rules read with the declaration, then such person becomes liable to pay penalty on ad valorem basis – Held that:- sub-rule (6) applies to a declarant transporter, CHA, clearing and forwarding agent or any person taking delivery of the consignment of goods from the port for despatch of the same outside West Bengal. Further, clause (4) of the declaration refers to an obligation being undertaken by the declarant that the delivery is required to be taken by him for transporting such consignment to its destination outside West Bengal. Hence, with the making of the declaration, the appellant undertook the obligation to transit the consignment to the destination outside the State for which the proof was the countersigned copy of the declaration, appeal dismissed
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