FL-0020Fault Lines · Tax · Wanted
Royalty: Tax or Not?
Scope
Whether royalty on minerals is a tax, and what that means for the States’ power to tax mineral rights.
Authorities to start from
- India Cement Ltd. v. State of T.N., (1990) 1 SCC 12
- State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201
- Mineral Area Development Authority v. Steel Authority of India (Supreme Court of India, 25 July 2024)
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