https://www.taxtmi.com/caselaws?id=235587 The power under the Indian Forest Act, 1927 and the U.P. Transit of Timber and other Forest Produce Rules, 1978 did not extend to requiring dealer registration or charging a registration fee for intra-State movement of coal. Section 41(2)(i) was confined to property marks for timber and related matters, while Section 41A concerned movement across customs frontiers; the 1978 Rules addressed foreign passes and property marks, not dealer registration for internal transport of forest produce. The insistence on registration and fee was therefore beyond statutory authority and was set aside. Transit passes and transit fee, however, continued to be payable under the Rules. en-us Thu, 14 Mar 2013 00:00:00 +0530 Tue, 02 Jul 2013 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235587 The power under the Indian Forest Act, 1927 and the U.P. Transit of Timber and other Forest Produce Rules, 1978 did not extend to requiring dealer registration or charging a registration fee for intra-State movement of coal. Section 41(2)(i) was confined to property marks for timber and related matters, while Section 41A concerned movement across customs frontiers; the 1978 Rules addressed foreign passes and property marks, not dealer registration for internal transport of forest produce. The insistence on registration and fee was therefore beyond statutory authority and was set aside. Transit passes and transit fee, however, continued to be payable under the Rules. Case-Laws VAT and Sales Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235587