Court rules in favor of Petitioners on Ready mix plaster transportation issue.

The Court ruled in favor of the Petitioners, holding that the instructions prohibiting transportation of Ready mix plaster from one state to another did not apply as the product was not solely sand but a mixture containing sand and fly ash. The Court quashed the circular issued by the Collector, emphasizing the proper payment of GST on the final product and the need to adhere to legal judgments when imposing restrictions on transportation of different products. Additionally, the Court criticized Revenue Officials for seizing vehicles without following prescribed procedures, directing the State to deposit costs and stressing the importance of legal compliance to prevent unjust seizures and harassment.

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Issues:
1. Interpretation of instructions prohibiting transportation of Ready mix plaster from one state to another.
2. Applicability of GST on the final product.
3. Legality of circular issued by the Collector.
4. Seizure of vehicles and failure to follow prescribed procedures.

Interpretation of Instructions:
The Petitioners challenged instructions by the Collector prohibiting transportation of Ready mix plaster from Gujarat to Maharashtra, citing a notification applicable to sand, not the final product. The Petitioners argued the product was Ready mix plaster, containing sand and fly ash, not solely sand. They contended GST was paid on the final product, not on sand. The Court held the policy for sand transportation couldn't apply to Ready mix plaster, quashing the circular.

Applicability of GST:
The Petitioners highlighted a Gujarat High Court case where Ready mix plaster was processed sand attracting GST. The State argued the product was black sand. The Gujarat High Court declared rules restricting transportation of sand null. The Bombay High Court noted the Petitioners paid 18% GST on the final product, not on sand, leading to the circular's quashing.

Legality of Circular:
The circular relied on a quashed Gujarat notification, making it irrelevant. The Court emphasized the importance of adhering to legal judgments, especially when transporting different products. The circular was quashed due to its improper basis, and consequential actions were also annulled.

Seizure of Vehicles and Procedures:
The Petitioners criticized Revenue Officials for seizing vehicles without following prescribed procedures, causing financial losses and prejudice. The Court noted the failure to produce seized vehicles before the authorized officer within 48 hours, as required by law. It directed the State to deposit costs and emphasized adherence to legal procedures to prevent unjust seizures and harassment.

In conclusion, the Court disposed of the Writ Petitions, emphasizing the importance of following legal procedures, quashing the circular, and directing the State to deposit costs for improper actions.

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