2023 (5) TMI 593

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..... the privilege parted by the State allowing the petitioner and others to mine sand - HELD THAT:- Similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India Ors. in Writ Petition (Civil) No. 1076 of 2021 [ 2021 (11) TMI 336 - SC ORDER ]. On 04.10.2021, the Supreme Court has held that Until further orders, payment of GST for grant of mining lea .....

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..... e is not amenable to GST as it is not consideration either for sale of goods or service provided. 3. Further reliance has been placed on a Constitution Bench decision of the Supreme Court in India Cement Ltd. and Others vs. State of Tamil Nadu and Others (1990) 1 SCC 12 , wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragraph 34 of the rep .....

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