Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.2758 OF 2010
(Arising out of S.L.P. (C) No.6267 of 2008)
M/s. P.D. Prasad & Sons Pvt. Ltd. ...Appellant(s)
Versus
Commissioner of Commercial Taxes,
West Bengal & Ors. ...Respondent(s)
O R D E R
Leave granted.
This matter is squarely covered by our judgement and
th
order passed today, i.e., 26 March, 2010, in the civil
appeal arising from S.L.P. (C) No.3905 of 2008 in the case of
Kamal Kumar Agarwal vs. Commissioner of Commercial Taxes,
West Bengal & Ors. Hence, we see no reason to interfere with
the order of penalty in this case also. However, we wish to
clarify that the Sales Tax Authorities at the “first
checkpost” will not insist that it is the Customs House
Agent/Clearing and Forwarding Agent alone who will be
authorized to make the Declaration under Rule 211A(1) of the
West Bengal Sales Tax Rules, 1995.
Subject to above, this civil appeal stands also
dismissed with no order as to costs.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
March 26, 2010.