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TMI Blog2018 (8) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions are allowed and the letter dated 8-11-2017 issued by the Finance (Tax) Department, Government of Rajasthan is hereby quashed and set aside. - S.B. Civil Writ No. 5354 of 2018 - - - Dated:- 28-8-2018 - Dr. Pushpendra Singh Bhati, J. Shri Ravi Bhansali, Senior Counsel assisted by Dhanesh Sarswat, Vipul Dharnia, Vikas Balia, Himanshu Choudhary, Arvind Shrimali, Vijendra Puri, Khet Singh, Mahaveer Bhanwariya, Shreekant Verma, Rajesh Punia, A. Shrimali, Chain Singh, Amit Vyas, C.S. Bhati, Trilok Joshi and Digvijay Singh, for the Petitioner. Shri Sanjeet Purohit, ASG, Rishabh Tayal for K.L. Thakur, AAG, Anil Bhansali with Bhagirath Patel and R.R. Ankiya for Vipul Singhvi, for the Respondent. S.B. Civil Writ No. 5354 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the facts of this case are that the petitioners are engaged in the business activity of mining and are registered lease holders and have lawful mining lease in their favour. The respondent-State is empowered to award the Excess Royalty Collection Contract (ERCC) to the Royalty Contractors. The respondent No. 2 Finance Department, Government of Rajasthan was empowered to authorize Royalty Contractors to collect GST on the amount of royalty collected for and on behalf of the Government. 3. The Royalty Contractors (termed as ERCC Contractors) got appointed by the Government exclusively for collecting the royalty on behalf of the Government from the mining lessee of natural resources without supply of such natural resources. 4. As per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 defines the term Supplier , in relation to any goods or services or both, to mean that the person supplying the said goods or services or both, shall include an agent acting on behalf of such supplier in relation to the goods or services or both. 8. However, at this juncture, Learned Counsel for the respondents have taken a stand by filing their respective pleadings that the Royalty Contractor (ERCC Contractor) are being appointed by the Government exclusively for collecting royalty on behalf of the Government from the mining lease holders of natural resources without supply of such natural resources. 9. Learned Counsel for the respondents have further clarified that the royalty paid for mining activities as chargeable under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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