https://www.taxtmi.com/caselaws?id=154005 Section 28-B of the U.P. Sales Tax Act applies only to vehicles merely passing through Uttar Pradesh on an onward journey to another State; it does not cover goods brought into Uttar Pradesh and unloaded there, even if later moved onward. On the facts stated, the coal was imported into and received within the State, so the transit-pass regime under section 28-B and rule 87 was inapplicable. Because those provisions did not govern the petitioners' movement, they could not challenge their constitutional validity on the ground of restraint on trade or movement of goods, and any issue under articles 301 and 19(1)(g) did not arise. en-us Thu, 06 May 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154005 Section 28-B of the U.P. Sales Tax Act applies only to vehicles merely passing through Uttar Pradesh on an onward journey to another State; it does not cover goods brought into Uttar Pradesh and unloaded there, even if later moved onward. On the facts stated, the coal was imported into and received within the State, so the transit-pass regime under section 28-B and rule 87 was inapplicable. Because those provisions did not govern the petitioners' movement, they could not challenge their constitutional validity on the ground of restraint on trade or movement of goods, and any issue under articles 301 and 19(1)(g) did not arise. Case-Laws VAT and Sales Tax Thu, 06 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154005