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2013 (7) TMI 745 - HC - VAT and Sales TaxRegistration fee on the import of coal - U.P. VAT Act - petitioner brings coal from the collieries of Coal India Limited as per sale policy of E-auction & also purchasing coal from the traders of Jharkhand, Bihar and Assam - Held that:- There is no provision under the Indian Forest Act, 1927, and the Rules of 1978 for registration of any dealer. There is only a provision of registration of marks for issuance of foreign passes. The petitioner is not the importer of coal from outside the India nor exports the coal within the country to outside India. Thus the insistence for registration and for charging the registration fees is beyond the authority conferred upon the respondents under the Indian Forest Act, 1927 and the Rules of 1978. If any registration fee is charged from the petitioner, the same shall be returned to him. He will, however, continue to obtain transit passes and pay transit fee on the transportation/movement of coal, held to be forest produce in accordance with the U.P. Transit of Timber and other Forest Produce Rules, 1978.
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