Supreme Court · 2024 INSC 554 · Decided 25 July 2024

Mineral Area Development Authority & ANR. v. M/S Steel Authority of India & ANR. ETC.

Court
Supreme Court of India
Citation
2024 INSC 554 · [2024] 7 S.C.R. 1549
Case number
CIVIL APPEAL No. 4056/1999
Decided
25 July 2024
Bench
D.Y. CHANDRACHUD, HRISHIKESH ROY, ABHAY S. OKA, B.V. NAGARATHNA, J.B. PARDIWALA, MANOJ MISRA, SATISH CHANDRA SHARMA, AUGUSTINE GEORGE MASIH, UJJAL BHUYAN (9-judge bench)
Outcome
Reference answered
Case type
Civil
Acts & sections cited
Constitution Article 366(28)

Headnote

The questions which arose for determination are as to what is the true nature of royalty of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of tax; what is the scope of Entry 50 List II Seventh Schedule; what is the ambit of the limitations imposable by Parliament in exercise of its legislative powers under Entry 54 List I; does

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