AJAJ COAL DEPOT Vs. STATE OF U.P.

JUDGEMENT

(1.) 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. They are registered dealer under the provisions of U.P. VAT Act, 2008. They purchase coal from the registered dealers situate in the State of Bihar, Jharkhand and Assam and the State of U.P. is being used as a passage. The forest authorities of State of U.P. are insisting upon taking registration and charging registration fees for each Truck of coal, which is being supplied. The contention is that the petitioners are not liable to pay any registration fees nor liable to take any registration in respect of each Truck. Reliance has been placed upon a recent decision of this Court in M/s. Akanksha Enterprises v. State of U.P. and others, Writ Tax No. 1699 of 2011 decided on 8.12.2011 wherein this Court had allowed the writ petition and had held that the petitioners will not be required to obtain registration for movement of coal within the State of U.P. The operative portion of the judgment is reproduced below:

(2.) Shri S.P. Kesarwani, learned Additional Chief Standing Counsel could not point out any distinguishing feature so as not to apply the aforesaid judgment in the present case. Respectfully following the aforesaid decision, we allow the writ petition in the same terms and directions as mentioned in the judgment and order dated 8.12.2011 passed by this Court in the case of M/s. Akanksha Enterprises .