https://www.taxtmi.com/caselaws?id=154365 A mining grant conferring the right to enter land, work limestone, use the surface as necessary, and remove minerals was treated as a lease of immovable property under section 105 of the Transfer of Property Act, not as a licence or agreement to sell. The absence of exclusive possession of the whole area did not change that character. Because the arrangement was a lease, royalty paid under it was consideration for the lease and not the purchase price of goods. As there was no underlying sale or purchase, the conditions for levy under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 were not met, and sales tax could not be imposed on the royalty. en-us Fri, 07 Dec 1984 00:00:00 +0530 Sat, 17 Aug 2013 18:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154365 A mining grant conferring the right to enter land, work limestone, use the surface as necessary, and remove minerals was treated as a lease of immovable property under section 105 of the Transfer of Property Act, not as a licence or agreement to sell. The absence of exclusive possession of the whole area did not change that character. Because the arrangement was a lease, royalty paid under it was consideration for the lease and not the purchase price of goods. As there was no underlying sale or purchase, the conditions for levy under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 were not met, and sales tax could not be imposed on the royalty. Case-Laws VAT and Sales Tax Fri, 07 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154365