TaxTMI 
TaxTMI 
1982 (5) TMI 177
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.....P. Sales Tax Act (hereinafter referred to as the Act) and (ii) rule 87 and form XXXIV of the U.P. Sales Tax Rules. The petitioners carry on the business of purchase and sale of coal and transportation for hire. The case set up by the petitioners is that they purchase coal from collieries located in the States of West Bengal, Bihar and Madhya Pradesh and transport it to the States of Punjab, Hary....
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....habad. Coal brought in by truck is unloaded in the vicinity of the aforesaid railway stations and then transported by rail to the petitioners' depots in Haryana, Punjab, etc., as and when wagons are available. Under section 28-B of the Act read with rule 87 of the Rules, when a vehicle coming from any place outside the State and bound for any other place outside the State passes through the State....
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....efore, violative of articles 301 and 19(1)(g) of the Constitution. The stand taken by the petitioners is wholly untenable. The petitioners themselves purchase coal from collieries situated outside the State of U.P. When the vehicles enter the State of Uttar Pradesh, the known destination of the vehicles is a place situated in the State of Uttar Pradesh and coal is unloaded within the State of Ut....
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....er than a registered dealer wishes to import or receive into the State from any place outside the State, he has to obtain a certificate from the Sales Tax Officer concerned in form XXXII as provided by rule 86. Section 28-B and rule 87 are applicable to cases where the goods destined for place outside the State of Uttar Pradesh pass through the State of Uttar Pradesh on their onward journey. These....