Supreme Court reaffirms royalty is not in the nature of tax as review petition filed dismissed
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Karnataka Iron and Steel Manufacturers Association v. Mineral Area Development Authority [Diary No. 38926/2024 dated September 24, 2024] dismissed the review petition filed against the judgment passed by the Hon'ble Supreme Court in the case of Mineral Area Development Authority v. M/s. Steel Authority of India and Anr. [Civil Appeal No. 4056-4064 of 1999 dated July 25, 2024] wherein it was held that the royalty paid to the government would not fall within the purview of tax.
Citation :
Diary No. 38926/2024 dated September 24, 2024
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Bimal Jain
Published in GST
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