TaxTMI 
TaxTMI 
2018 (2) TMI 1475
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....jecting to the instructions issued by Respondent No.2 - The Collector, Palghar prohibiting transportation of Ready mix plaster from Gujarat state to the State of Maharashtra. While issuing the instructions, reliance is placed on the notification issued by the State of Gujarat on 11th June, 2010. The notification is applicable in case of transportation of sand and does not cover the product Ready mix plaster. The trucks belonging to the Petitioners were apprehended by Respondent No.3 at Dahanu alleging that the material transported in the trucks is sand and since there is prohibition for illegal transportation of sand, the vehicles are liable to be attached along with the material. The revenue authorities have relied upon instructions issued....
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....m this the Petitioners contend that the circular issued by the Collector, Palghar, refers to the notification issued by the State of Gujarat on 11th June, 2010, in purported exercise of powers U/s 15 read with Section 23-C of the Mines & Minerals (Development and Regulation) Act, 1957 to further amend Gujrat Minor Mineral (Amendment) Rules, 2010 so as to insert Rule 44-BB. Rule 44-BB has been quashed by Gujrat High Court, hence notification dated 11.6.2010 also does not survive and shall be deemed to have been quashed. 5 Learned advocate appearing for the Petitioners has invited our attention to the decision of the Division Bench of Gujarat High Court in the matter of Jayeshbhai Kanjibhai Kalathiya Vs. State of Gujarat through the Principa....
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....010 so as to repeal the Gujarat Minor Mineral Rules, 1966. Rule 71 which is relevant is quoted as below: "Rule 71. Prohibition to transport sand beyond border - No movement of sand shall be allowed beyond the border of the State. In case any vehicle is found transporting sand to the neighbouring State even with authorized royalty pass or delivery challan, it shall be treated as violation of the Act and the rules made thereunder and the penal provisions, except compounding, as specified therein shall be applicable." The notification dated 11.06.2010, Rule 44-BB of the Gujarat Minor and Mineral Rules, 1966 and the new Rule 71, was a matter of challenge before the Division Bench of Gujarat High Court. It is needless to refer to the reasons r....
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....to our notice that the transportation of Ready Mix plaster is prohibited in the State. The policy regulating transportation of sand cannot be made applicable to the transportation of Ready Mix plaster. The final product attracts 18 % GST which is said to have been paid by the Petitioners. The circular issued by the Collector, Palghar on 19.1.2018, as such, deserves to be quashed and set aside and the same is, accordingly, quashed and set aside. The consequent action based on the aforesaid circular also, therefore, deserves to be quashed. 7. It is the grievance of the Petitioners that though the vehicles were seized and taken to the Police Station, the Revenue authorities have not followed the procedure prescribed under sub-Section 8 of Se....