https://www.taxtmi.com/caselaws?id=280655 Contractors authorised under a works contract to extract minor minerals from Government quarries were treated as bearing the royalty burden where the contract expressly made quoted unit rates inclusive of royalty and required payment on materials obtained from such quarries. The arrangement was characterised as more than a bare licence because it conferred a right to extract, remove and use minerals for the works, bringing it within the nature of a right to enjoy immovable property under Section 105 of the Transfer of Property Act, 1882. The mining operation and the right to win and appropriate minerals also supported treatment of the arrangement as a mining lease rather than a mere licence. Liability to pay royalty was therefore upheld, while refund for minerals used in Government work was left open. en-us Thu, 06 Feb 1992 00:00:00 +0530 Wed, 15 May 2019 15:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280655 Contractors authorised under a works contract to extract minor minerals from Government quarries were treated as bearing the royalty burden where the contract expressly made quoted unit rates inclusive of royalty and required payment on materials obtained from such quarries. The arrangement was characterised as more than a bare licence because it conferred a right to extract, remove and use minerals for the works, bringing it within the nature of a right to enjoy immovable property under Section 105 of the Transfer of Property Act, 1882. The mining operation and the right to win and appropriate minerals also supported treatment of the arrangement as a mining lease rather than a mere licence. Liability to pay royalty was therefore upheld, while refund for minerals used in Government work was left open. Case-Laws Indian Laws Thu, 06 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280655