1999 (11) TMI 831 - HC - VAT and Sales Tax

Summary

The High Court of Himachal Pradesh ruled that sales tax is not leviable on royalty or dead-rent payable under statutory lease deeds for mining. The court upheld the petitioners' claim, stating that these payments do not constitute consideration for any sale of minerals. The writ petitions were disposed of accordingly, and related applications were also disposed of with interim orders vacated.