2024 (3) TMI 440

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..... 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 Ltd. and Others vs. State of Tamil Nadu and Others [ 1989 (10) TMI 53 - SUPREME COURT] , wherein, nature of royalty payment was considered and it was opined to be in the nature .....

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..... ipak Seth, Advocate, who has filed his Power today on behalf of respondent No.3, which is taken on record. His name shall be shown in the cause list as appearing for respondent no.3 when the case is next listed. 2. 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 t .....

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