THE ARBITRATION AND CONCILIATION ACT, 1996

JUDGMENT> Supreme > Mines

Royalty imposed by the State Government under miners and minerals act is not a Tax - Supreme Court of India

SYNOPSIS : On 25.07.2024, Eight judges out of nine-judge Constitution Bench of the Supreme Court had declared that royalty is not a tax and State Governments have the power to levy tax under under Section 9 of the Mines and Minerals (Development & Regulation) Act, 1957 (MMDRA) is not a tax. particularly this judgment of Supreme Court overrules 35 year old judgment between India Cements v State of Tamil Nadu (1989).

Posted On : 10-11-2024

Royalty imposed by the State Government under miners and minerals act is not a Tax.

TOPICS

 
DISCLAIMER & CONFIRMATION

Under the rules of the Bar Council of India, LAWLEGAL.in (the “Firm”) is prohibited from soliciting work or advertising.

There has been no advertisement, personal communication, solicitation, invitation or inducement of any sort whatsoever from the Firm or any of its members to solicit any work or advertise through this website.

The purpose of this website is to provide the user with information about the law and legal procedures. The user wishes to gain more information for his/her own information and personal/professional use the contents The information about the Firm is provided to the user only on his/ her specific request and any information obtained or materials downloaded from this website are completely at the user's volition and any transmission, receipt or use of this website would not create any lawyer-client relationship. This website is not intended to be a source of advertising or solicitation and the contents hereof should not be construed as legal advice in any manner whatsoever. The Firm is not liable for any consequence of any action taken by the user relying on material/ information provided under this website. In cases where the user requires any assistance, he/she must seek independent legal advice. The content of this website is Intellectual Property of the Firm. Please read and accept our website's Terms of Use and our Privacy Policy

The information and/or material provided on the taxpublishers.in web-site are only for general information of users, and not intended to be advise on any matter. The material does not contain any warranty, express or implied, as to the quality, accuracy, timeliness, completeness etc. The site does not claim fitness of use of the information for any particular purpose. The taxpublishers.in or its owners or its representatives (in any capacity, whatsoever) will not be liable for any loss damage, arising out of contract, tort or otherwise from the use or inability to use the site or any of its contents, or any action taken in pursuance of the contents/material provided on the site.If at any point of time any visitor/subscriber to taxpublishers.in is not happy with any portion of website, he may discontinue the use of the site at his sole discretion. taxpublishers.in is a paid website. In no case the maximum liability of taxpublishers.in would exceed the amount of subscription paid by the subscriber for that particular period. In case any dispute/difference arises between taxpublishers.in and any of its visitor/subscriber or any other person in respect of the said website, the court/forum at Jodhpur will have sole and exclusive jurisdiction to entertain any complaint/claim. You agree and authorize taxpublishers.in and its owners/managers to send you email newsletters as and when published. taxpublishers.in reserves its right to modify the above said terms and condition in its sole discretion without any prior notice, and the new terms and conditions will bind from the date of such modification. *By using taxpublishers.in website, you agree to the above Terms & Conditions.

Remember that legal matters can be complex, and seeking professional legal advice is crucial. If you find yourself in such a situation, consult with a qualified lawyer to understand your specific rights and options