In Brief
This landmark case consolidates hundreds of appeals regarding transit fees levied by Uttar Pradesh, Uttarakhand, and Madhya Pradesh on forest produce and minerals. The Supreme Court held that stone chips, coal, limestone, and marble slabs remain forest produce despite processing. It rejected petitioners' claims that the Mines and Minerals Act overrides forest laws, finding both statutes operate in different fields. 'Brought from forest' means originated in forest, not merely passing through. Forest includes all statutorily recognized forests and government-recorded areas. The Court struck down Fourth and Fifth Amendment Rules increasing transit fees drastically or using ad-valorem basis, finding them confiscatory and revenue-raising (taxes, not regulatory fees). Madhya Pradesh's fees were upheld.
The lawyer headnote and full judgment text are available to registered users.