https://www.taxtmi.com/caselaws?id=174405 The Supreme Court ruled that 'slimes' are distinct from 'fines' and 'concentrates' in mining, considered waste material, and not subject to royalty charges under Section 9 read with Entry 23 of the Second Schedule. The legislative intent and structure of the Second Schedule exclude slimes from royalty. The amendments in the Mineral Concession Rules support this exclusion unless slimes are sold or consumed. The Court allowed the appeals, setting aside the High Court's judgment and issuing a writ against charging royalty on slimes quantity. No costs were awarded. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 02 Dec 2015 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174405 The Supreme Court ruled that 'slimes' are distinct from 'fines' and 'concentrates' in mining, considered waste material, and not subject to royalty charges under Section 9 read with Entry 23 of the Second Schedule. The legislative intent and structure of the Second Schedule exclude slimes from royalty. The amendments in the Mineral Concession Rules support this exclusion unless slimes are sold or consumed. The Court allowed the appeals, setting aside the High Court's judgment and issuing a writ against charging royalty on slimes quantity. No costs were awarded. Case-Laws Indian Laws Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174405