https://www.taxtmi.com/caselaws?id=185319 Under Section 9(1) of the Mines and Minerals (Regulation and Development) Act, 1957, royalty is payable on mineral removed or consumed from the leased area. The Supreme Court held that where extracted mineral is crushed and screened before being taken out of the leased area, that processing constitutes consumption within the provision, so the royalty base is not limited to the quantity remaining after removal of waste and foreign matter. The distinction between removal from the mine and removal from the leased area was rejected. Royalty was therefore payable on the mineral as extracted before processing, and the Revenue's demand stood upheld. en-us Mon, 10 Aug 1998 00:00:00 +0530 Tue, 09 Aug 2016 17:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185319 Under Section 9(1) of the Mines and Minerals (Regulation and Development) Act, 1957, royalty is payable on mineral removed or consumed from the leased area. The Supreme Court held that where extracted mineral is crushed and screened before being taken out of the leased area, that processing constitutes consumption within the provision, so the royalty base is not limited to the quantity remaining after removal of waste and foreign matter. The distinction between removal from the mine and removal from the leased area was rejected. Royalty was therefore payable on the mineral as extracted before processing, and the Revenue's demand stood upheld. Case-Laws Indian Laws Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185319