https://www.taxtmi.com/caselaws?id=167908 Registration and levy of registration fee could not be insisted upon for movement of coal within Uttar Pradesh because the Indian Forest Act, 1927 and the U.P. Transit of Timber and other Forest Produce Rules, 1978 authorised registration only in the limited context of foreign passes and property marks for timber or forest produce crossing the relevant frontier. The fee was therefore without authority of law and, if collected, had to be refunded. The transit control regime under the 1978 Rules nevertheless remained applicable, so transit passes and transit fee were still required for movement of forest produce, including coal treated as forest produce in the connected precedent. en-us Thu, 08 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167908 Registration and levy of registration fee could not be insisted upon for movement of coal within Uttar Pradesh because the Indian Forest Act, 1927 and the U.P. Transit of Timber and other Forest Produce Rules, 1978 authorised registration only in the limited context of foreign passes and property marks for timber or forest produce crossing the relevant frontier. The fee was therefore without authority of law and, if collected, had to be refunded. The transit control regime under the 1978 Rules nevertheless remained applicable, so transit passes and transit fee were still required for movement of forest produce, including coal treated as forest produce in the connected precedent. Case-Laws VAT and Sales Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167908