DIPAK LOGISTICS AND FORWARDERS KHARGHAR NAVI MUMBAI DIST THANE THROUGH ITS PARTNER DIPAK GHADGE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard.

(2.) Rule. Rule made returnable forthwith. By consent of parties both the Petitions are taken up for final disposal at the admission stage.

(3.) The Petitioners are objecting 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 by Collector Palghar for directing imposition of penalty, apart from amount of royalty on account of illegal transportation of minor minerals in the State. The Petitioners are directed to pay penalty of Rs.2,99,400/-. According to the Petitioners the material being transported is Ready mix plaster and one of the component of the final product is sand. There is no denial that the Ready mix plaster contains fly ash and sand. The component, processed sand is to the extent of 88 % whereas it contains about 11 to 12 % of the fly ash. The Petitioners contend that the final product transported in the vehicle belonging to the Petitioners, cannot be branded as sand, however it is processed final product, Ready Mix Plaster. It is also further contended that the Petitioners have paid Goods and Service Tax ( for short "GST") on the final product to the extent of 18 %. According to the Petitioners, so far as minor mineral, sand, is concerned, it does not attract GST.