Supreme Court upholds power of states to levy tax on mineral-bearing lands

New Delhi, 25/7: Supreme Court on Thursday upheld the power of States to levy tax on mineral-bearing lands by 8:1 majority, Live Law reported.

As per Bar and Bench, CJI D Y Chandrachud said “Royalty flows from mining lease, it is generally determined from the basis of quantity of minerals removed. The compulsion of royalty depends on contractual conditions between lessor and lessee and payment.

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