M/S P.D.PRASAD & SONS PVT.LTD. vs C.C.T., WEST BENGAL .

The Supreme Court upheld the order of penalty imposed by the Sales Tax Authorities, clarifying that under Rule 211A(1) of the West Bengal Sales Tax Rules, 1995, it is not mandatory for only the Customs House Agent or Clearing and Forwarding Agent to make the Declaration at the first checkpost. The Court dismissed the civil appeal without costs, affirming the authority's discretion in this matter. The ruling emphasizes the procedural flexibility allowed in tax declarations.