https://www.taxtmi.com/caselaws?id=163694 Compliance with the declaration requirement under rule 223 is consignment-specific: the document must accompany goods bound for a destination outside West Bengal, and the presence of another intra-State consignment in the same vehicle does not excuse non-compliance. Actual delivery outside the State does not erase the breach because the provision is preventive and aimed at checking possible evasion, not proving completed evasion. The transporter was therefore liable for contravention of section 72 read with rule 223, but mitigating factors such as stock transfer, perishability of the goods, and the State acting as a corridor justified reduction of the penalty as excessive. en-us Thu, 22 Jun 2006 00:00:00 +0530 Mon, 07 Apr 2014 16:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163694 Compliance with the declaration requirement under rule 223 is consignment-specific: the document must accompany goods bound for a destination outside West Bengal, and the presence of another intra-State consignment in the same vehicle does not excuse non-compliance. Actual delivery outside the State does not erase the breach because the provision is preventive and aimed at checking possible evasion, not proving completed evasion. The transporter was therefore liable for contravention of section 72 read with rule 223, but mitigating factors such as stock transfer, perishability of the goods, and the State acting as a corridor justified reduction of the penalty as excessive. Case-Laws VAT and Sales Tax Thu, 22 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163694