2014 (4) TMI 410 - HC - VAT and Sales Tax

Transit fee - Method of Realisation of Transit fee Transit Fee on the transportation/imports of misc. marble stones - Held that - In terms of the directions issued by the Supreme Court on 29 October 2013, the realisation of the transit fee as directed by the Supreme Court will be subject to the final decision of the Supreme Court in the pending Special Leave Petitions against the judgment of this Court - The writ petition is disposed of.

Summary

Issues:
Claim of petitioner engaged in trading marble stones, chips, and slabs from outside Uttar Pradesh; Relief sought to stop transit fee on imports; Interpretation of Supreme Court's order on transit fee recovery.

Analysis:
The petitioner, engaged in trading marble goods from outside Uttar Pradesh, sought relief from paying transit fees on imports. Citing interim orders from the Division Bench of the Court and the Supreme Court, the petitioner argued against the imposition of transit fees. The Supreme Court, in a subsequent order, modified the interim orders, allowing the State to recover transit fees for forest produce within Uttar Pradesh. It also specified conditions for refunds if private parties succeeded in their cases. Following the Supreme Court's direction, a Division Bench of the Court disposed of a similar writ petition, subject to the final decision in the Special Leave Petition against the Court's judgments.

The Court noted that the petitioner's counsel had no objections to the order passed in similar cases. Consequently, the Court disposed of the petition in line with the Supreme Court's directions from October 2013. The realization of transit fees, as directed by the Supreme Court, would be contingent upon the final decision in the pending Special Leave Petitions against the Court's judgments. The writ petition was thus disposed of, with no costs imposed on either party.