CALCUTTA IRON MERCHANTS ASSOCIATION AND ANOTHER vs COMMISSIONER OF COMMERCIAL TAXES AND ANOTHER

The Supreme Court interpreted Section 4B of the Bengal Finance (Sales Tax) Act, 1941, which prohibits the transport of notified goods exceeding specified quantities without prescribed conditions to prevent tax evasion. The Court upheld the validity of Rule 89A(2) requiring transporters to carry a consignment note and a written declaration for goods valued over twenty-five thousand rupees. The judgment confirmed that compliance with these regulations is essential for lawful transport, thereby reinforcing the state's authority to regulate sales tax-related transport activities.