https://www.taxtmi.com/caselaws?id=236125 The Indian Forest Act, 1927 was read as permitting State rules to regulate transit of timber and other forest produce, with forest produce construed broadly to include minerals and coal when covered by the statutory definition. The court also examined enhanced transit fees under the 4th and 5th Amendments to the U.P. Transit of Timber and Other Forest Produce Rules, 1978 and stated that a regulatory fee must remain broadly proportionate to the cost and purpose of regulation; an ad valorem, revenue-oriented levy without empirical support loses that character. Sponge Iron was treated as a manufactured product outside forest produce, and tendu patta was held to fall under a separate special regulatory regime, excluding duplication under the transit-fee rules. en-us Fri, 11 Nov 2011 00:00:00 +0530 Wed, 14 Aug 2013 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236125 The Indian Forest Act, 1927 was read as permitting State rules to regulate transit of timber and other forest produce, with forest produce construed broadly to include minerals and coal when covered by the statutory definition. The court also examined enhanced transit fees under the 4th and 5th Amendments to the U.P. Transit of Timber and Other Forest Produce Rules, 1978 and stated that a regulatory fee must remain broadly proportionate to the cost and purpose of regulation; an ad valorem, revenue-oriented levy without empirical support loses that character. Sponge Iron was treated as a manufactured product outside forest produce, and tendu patta was held to fall under a separate special regulatory regime, excluding duplication under the transit-fee rules. Case-Laws VAT and Sales Tax Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236125