2024 (2) TMI 427

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..... tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand? - HELD THAT:- Reliance has been placed on a Constitution Bench decision of the Supreme Court in INDIA CEMENT LIMITED VERSUS STATE OF TAMIL NADU [ 1989 (10) TMI 53 - SUPREME COURT ], wherein, nature of royalty payment was considered and it was opined to be in the natu .....

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..... ng of parties also during course of the day, with liberty to file a fresh petition on behalf of members of the Society. 3. Office is directed to correct the details of petitioner in the computer record also. 4. Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by .....

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