Is Royalty On Mining Leases Tax? What Are States' Powers To Tax Mineral Rights? Supreme Court 9-Judge Bench Reserves Judgment

The Supreme Court 9 judge constitution bench on Thursday reserved its judgment on the issue of whether royalties on mining leases be considered as tax and whether the States have the power to levy royalty/tax on mineral rights. It was further argued by the Mineral Development Authority of the State of UP, asserted that Entry 50 doesn't grant the Union the power to tax mineral rights. Supreme Court 9-Judge Bench Starts Hearing Are States' Powers To Tax Mineral Rights Limited By MMDR Act? Supreme Court 9-Judge Bench Discusses 'States Have Few Areas Of Taxation, We Must Not Dilute Those' : Supreme Court Expresses Concerns About Diluting States' Tax Powers On Minerals States' Power To Tax Mineral Rights Eclipsed By Union Law On Mineral Development : Harish Salve In Supreme Court States' Power To Tax Minerals Not Traceable To Power To Tax Land: Harish Salve Before Supreme Court 9-Judge Bench MMDR Act Ousts State's Power Over Taxing Minerals; Limitation Imposed In National Interest : Union Tells Supreme Court Whether MMDR Act Excludes State's Power To Tax Mineral Rights?