https://www.taxtmi.com/caselaws?id=211888 A person who signs the declaration required for taking delivery of goods for despatch outside West Bengal assumes the statutory obligations under rule 211A and section 68 of the West Bengal Sales Tax Act, 1994. The text states that section 68(3) applies to "any person", not only a transporter, and that failure to produce the endorsed counter-signed declaration before the competent authority raises a rebuttable presumption that the goods were consumed, used, or otherwise disposed of within the State. It further states that non-production of the endorsed declaration attracts penalty under section 71B, because the regulatory declaration scheme is treated as integral to preventing tax evasion. en-us Fri, 26 Mar 2010 00:00:00 +0530 Thu, 15 Mar 2012 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211888 A person who signs the declaration required for taking delivery of goods for despatch outside West Bengal assumes the statutory obligations under rule 211A and section 68 of the West Bengal Sales Tax Act, 1994. The text states that section 68(3) applies to "any person", not only a transporter, and that failure to produce the endorsed counter-signed declaration before the competent authority raises a rebuttable presumption that the goods were consumed, used, or otherwise disposed of within the State. It further states that non-production of the endorsed declaration attracts penalty under section 71B, because the regulatory declaration scheme is treated as integral to preventing tax evasion. Case-Laws VAT and Sales Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211888