Supreme Court of India
Kamal Kumar Agarwal v. Commissioner of Commercial Taxes, West Bengal & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Accordingly, we find no merit in this civil appeal, which is, accordingly, dismissed with no order as to costs.
Judgment, page 29
From the headnote
Sales Tax - West Bengal Sales Tax Act, 1994 - s.68(3) - 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 tax evasion - Consignment of imported goods to be transported 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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