https://www.taxtmi.com/caselaws?id=267112 Coal royalty was governed first by the pre-25 September 2000 statutory position under Section 9 of the Mines and Minerals (Development and Regulation) Act, read with the Second Schedule, under which royalty was payable on run-of-mine coal at the pit-head. After insertion of Rules 64B and 64C of the Mineral Concession Rules, royalty became chargeable on processed mineral removed from the leased area, or on unprocessed mineral where run-of-mine mineral was sent to an outside processing plant, with separate treatment for tailings and rejects. Excess royalty collected for the period from 10 August 1998 to 25 September 2000 was refundable by adjustment against future payments, while no refund arose for the later period. en-us Tue, 17 Mar 2015 00:00:00 +0530 Sat, 06 Jun 2026 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267112 Coal royalty was governed first by the pre-25 September 2000 statutory position under Section 9 of the Mines and Minerals (Development and Regulation) Act, read with the Second Schedule, under which royalty was payable on run-of-mine coal at the pit-head. After insertion of Rules 64B and 64C of the Mineral Concession Rules, royalty became chargeable on processed mineral removed from the leased area, or on unprocessed mineral where run-of-mine mineral was sent to an outside processing plant, with separate treatment for tailings and rejects. Excess royalty collected for the period from 10 August 1998 to 25 September 2000 was refundable by adjustment against future payments, while no refund arose for the later period. Case-Laws Indian Laws Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267112