https://www.taxtmi.com/caselaws?id=163985 A clearing agent who signs prescribed transport documents and arranges movement of goods can be proceeded against for breach of the transport restrictions under section 68 of the West Bengal Sales Tax Act, 1994 where rule 211A applies. Rule 211A(6) requires compliance with endorsement and documentary conditions during transport, and rule 211A(8) deems infringement by a person covered by sub-rule (1) to be a contravention of section 68 by that person. As the agent fell within the covered class, liability was fastened on him and the penalty under section 71B was sustained. en-us Mon, 17 Dec 2007 00:00:00 +0530 Tue, 15 Apr 2014 17:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163985 A clearing agent who signs prescribed transport documents and arranges movement of goods can be proceeded against for breach of the transport restrictions under section 68 of the West Bengal Sales Tax Act, 1994 where rule 211A applies. Rule 211A(6) requires compliance with endorsement and documentary conditions during transport, and rule 211A(8) deems infringement by a person covered by sub-rule (1) to be a contravention of section 68 by that person. As the agent fell within the covered class, liability was fastened on him and the penalty under section 71B was sustained. Case-Laws VAT and Sales Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163985