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<h1>Sales Tax Not Applicable on Royalty in Mining Lease</h1> The High Court of Himachal Pradesh held that sales tax is not applicable on royalty or dead-rent paid under statutory mining lease deeds as they do not ... - The High Court of Himachal Pradesh ruled that sales tax is not leviable on royalty or dead-rent payable under statutory lease deeds for mining. The court upheld the petitioners' claim, stating that these payments do not constitute consideration for any sale of minerals. The writ petitions were disposed of accordingly, and related applications were also disposed of with interim orders vacated.