TaxTMI 
TaxTMI 
2009 (1) TMI 832
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....r, proprietor, carrying on business under the name and style of M/s. Chetna Carrying Corporation having registered office at 32, Ezra Street, Suite No. 863, 8th Floor, Kolkata 700 001 in this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, has challenged the order dated February 1, 2008 of the Sales Tax Officer, Sonakania check-post (in short, "the STO/SKCP"....
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....West Bengal. The exit check-post as indicated by the STO/ SKCP was Barovisa check-post. The trailer along with the chassis reported at Barovisa check-post on August 21, 2007, as it appears from the endorsement made by the patrolman of Barovisa check-post on the transit declaration in question. Thereafter, after crossing the border of West Bengal, the petitioner delivered the goods to Tata Motors L....
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....cial Taxes, Kharagpur Range (in short, "the ACCT/KP") who by his order dated April 28, 2008 confirmed the order of the STO/SKCP mainly on the ground that there was no endorsement on the body of the transit declaration. While confirming the order of the ACCT/KP, the Deputy Commissioner of Commercial Taxes, Kharagpur Range (in short, "the DCCT/KP") also came to the conclusion th....
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.... check-post. The driver of the vehicle was under the impression that all formalities had been completed and he crossed the check-post and entered Assam. It was, therefore, argued by the learned advocate that in such circumstances, it was improper on the part of the concerned authorities to impose such a penalty. Such a huge consignment (ten chassis on a trailer) could not have escaped the attentio....