https://www.taxtmi.com/caselaws?id=200652 Tamil Nadu minor mineral rules could not be applied to an inter-State movement of granite quarried in Kerala and covered by valid Kerala permits. Because the consignment was transported through Tamil Nadu on its way to Andhra Pradesh, the Court held that Rule 1(2) of the Tamil Nadu Minor Mineral Concession Rules, 1959 was territorially confined to Tamil Nadu and did not authorise seizure, seigniorage fee or penalty. Section 21(4) of the Mines and Minerals (Development and Regulation) Act, 1957 was also held inapplicable on these facts, so the seizure, demand and penalty were without jurisdiction and liable to be quashed. en-us Fri, 31 Jan 2003 00:00:00 +0530 Tue, 10 Apr 2018 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200652 Tamil Nadu minor mineral rules could not be applied to an inter-State movement of granite quarried in Kerala and covered by valid Kerala permits. Because the consignment was transported through Tamil Nadu on its way to Andhra Pradesh, the Court held that Rule 1(2) of the Tamil Nadu Minor Mineral Concession Rules, 1959 was territorially confined to Tamil Nadu and did not authorise seizure, seigniorage fee or penalty. Section 21(4) of the Mines and Minerals (Development and Regulation) Act, 1957 was also held inapplicable on these facts, so the seizure, demand and penalty were without jurisdiction and liable to be quashed. Case-Laws Indian Laws Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200652