https://www.taxtmi.com/caselaws?id=167925 In the absence of express statutory authority, compulsory registration of dealers moving coal within Uttar Pradesh and levy of a registration fee were held to be beyond the Indian Forest Act, 1927 and the Rules, which were confined to property marks, timber, and foreign passes. The demand for registration and the related fee was therefore invalid. However, the separate transit regime for forest produce continued to apply: coal movement within the State remained subject to transit passes and the transit fee under the U.P. Transit of Timber and other Forest Produce Rules, 1978. The writ petitions succeeded only to the extent of removing the registration requirement and fee. en-us Wed, 18 Apr 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167925 In the absence of express statutory authority, compulsory registration of dealers moving coal within Uttar Pradesh and levy of a registration fee were held to be beyond the Indian Forest Act, 1927 and the Rules, which were confined to property marks, timber, and foreign passes. The demand for registration and the related fee was therefore invalid. However, the separate transit regime for forest produce continued to apply: coal movement within the State remained subject to transit passes and the transit fee under the U.P. Transit of Timber and other Forest Produce Rules, 1978. The writ petitions succeeded only to the extent of removing the registration requirement and fee. Case-Laws VAT and Sales Tax Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167925