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    <title>2018 (4) TMI 423 - MADRAS HIGH COURT</title>
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    <description>Imported river sand lawfully cleared through customs and supported by import documents was held outside the reach of Tamil Nadu&#039;s mining control rules. The Madras HC construed the Mines and Minerals (Development and Regulation) Act, 1957 and the State rule-making powers as regulating reconnaissance, prospecting, mining, storage and transport of minerals obtained in India, including illegally mined minerals, not imported sand. Rule 38-C of the Tamil Nadu Minor Mineral Concession Rules, 1959 was read as applying to sand quarried within the State, and the 2011 Rules as concerned with minerals subject to royalty or seigniorage. Accordingly, the State could not insist on registration, licence, transport permit or transit pass for the imported consignment.</description>
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    <pubDate>Wed, 29 Nov 2017 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 423 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=358312</link>
      <description>Imported river sand lawfully cleared through customs and supported by import documents was held outside the reach of Tamil Nadu&#039;s mining control rules. The Madras HC construed the Mines and Minerals (Development and Regulation) Act, 1957 and the State rule-making powers as regulating reconnaissance, prospecting, mining, storage and transport of minerals obtained in India, including illegally mined minerals, not imported sand. Rule 38-C of the Tamil Nadu Minor Mineral Concession Rules, 1959 was read as applying to sand quarried within the State, and the 2011 Rules as concerned with minerals subject to royalty or seigniorage. Accordingly, the State could not insist on registration, licence, transport permit or transit pass for the imported consignment.</description>
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      <pubDate>Wed, 29 Nov 2017 00:00:00 +0530</pubDate>
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