2012 (3) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....., By means of the present petition, the petitioner has challenged the insistence of the respondents for payment of registration fees on the supply of coal. The petitioner is involved in the trade of coal. It is a registered dealer under the provisions of the U.P. Value Added Tax Act, 2008. It transports coal from the registered dealers from outside the State of U.P. and the State of U.P. is be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he insistence for registration and for charging the registration fees is beyond the authority conferred upon the respondents under the Indian Forest Act, 1927 and the Rules of 1978. Both the writ petitions are allowed to the extent that the petitioners will not be required to obtain registration for movement of coal within the State of U.P. If any registration fee is charged from the petitioner....