Cess and Other Taxes on Minerals (Validation) Act, 1992
1 Supreme Court judgment considering this law. Search within these.
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Industries Ltd. v. Union of India [2000] Supp. 4 SCR 44 : (2001) 1
The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of tax; what…