https://www.taxtmi.com/caselaws?id=163984 A transit declaration under rule 211A places responsibility on the person taking delivery of the goods to obtain the required endorsement and produce it before the exit authority. Failure to secure that endorsement constitutes breach of the rule and is deemed a contravention of section 68 under the West Bengal Sales Tax framework. On that basis, penalty under section 71B is attracted where goods are moved in violation of the prescribed restrictions or conditions. A notice is not invalid merely because the recipient is described as a transporter, if the statutory basis and alleged contravention are otherwise clear and no prejudice is shown. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2014 17:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163984 A transit declaration under rule 211A places responsibility on the person taking delivery of the goods to obtain the required endorsement and produce it before the exit authority. Failure to secure that endorsement constitutes breach of the rule and is deemed a contravention of section 68 under the West Bengal Sales Tax framework. On that basis, penalty under section 71B is attracted where goods are moved in violation of the prescribed restrictions or conditions. A notice is not invalid merely because the recipient is described as a transporter, if the statutory basis and alleged contravention are otherwise clear and no prejudice is shown. Case-Laws VAT and Sales Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163984