9911796707
TMI Blog1999 (11) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... the representation made for the petitioners that our decision in C.W.P. Nos. 51 and 52 of 1999 dated August 17, 1999 in Gujarat Ambuja Cement Ltd. v. Assessing Authority-cum-Assistant Excise and Taxation Commissioner reported in [2000] 118 STC 315 (H.P.); (1999) 14 P H Taxes 169 (HP) governs these cases in favour of the petitioners. 2.. The learned Advocate-General though could not dispute this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n undertaken in the earlier case. The payment of royalty is invariably on the minerals extracted, the quantum depending ultimately upon the quantum of mineral exploited. So far as the dead-rent is concerned, it is in the form of a rent which is stipulated to be paid in an agreement of lease of a mining area, and the liability for which is fixed to be paid whether or not mining operations are actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in form K of the mining lease since they do not constitute any consideration for any transaction of sale of minerals. The writ petitions are disposed of in the aforesaid terms. C.M.P. No. 870 of 1999 in C.W.P. No. 266 of 1995 and C.M.P. No. 555 of 1995: In view of the disposal of the writ petitions, these applications are also disposed of and the interim orders, if any, shall stand vacated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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