https://www.taxtmi.com/caselaws?id=366937 A dealer moving molasses into Tamil Nadu for export was still required to obtain an ML-5 licence and pay the prescribed administrative charges under the Tamil Nadu Prohibition Act, 1937 and the Molasses Control and Regulation Rules, 1958. The regulatory scheme treats import into and export out of the State as separate statutory obligations, so payment of export fee in Andhra Pradesh did not remove the liability under Tamil Nadu law. Because the molasses was brought into Tamil Nadu and kept in mixed stock at Chennai Harbour without segregation for export, the State's licence and fee requirements applied, and the challenge to the levy failed. en-us Thu, 08 Mar 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366937 A dealer moving molasses into Tamil Nadu for export was still required to obtain an ML-5 licence and pay the prescribed administrative charges under the Tamil Nadu Prohibition Act, 1937 and the Molasses Control and Regulation Rules, 1958. The regulatory scheme treats import into and export out of the State as separate statutory obligations, so payment of export fee in Andhra Pradesh did not remove the liability under Tamil Nadu law. Because the molasses was brought into Tamil Nadu and kept in mixed stock at Chennai Harbour without segregation for export, the State's licence and fee requirements applied, and the challenge to the levy failed. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366937