M/S P.D.Prasad & Sons Pvt.Ltd vs C.C.T., West Bengal & Ors

The Supreme Court dismissed the civil appeal, affirming the order of penalty against M/s. P.D. Prasad & Sons Pvt. Ltd. The Court clarified that under Rule 211A(1) of the West Bengal Sales Tax Rules, 1995, the Sales Tax Authorities at the first checkpost cannot insist that only the Customs House Agent or Clearing and Forwarding Agent is authorized to make the Declaration. The decision is consistent with the earlier judgment in Kamal Kumar Agarwal vs. Commissioner of Commercial Taxes, West Bengal & Ors.