https://www.taxtmi.com/caselaws?id=286033 The Gujarat Mineral Rights Tax Act, 1985 was analysed as a levy on mineral rights, not a duty of excise or tax on production, because the charging provisions targeted holders of mining leases and mineral output was only a measure of tax. Applying pith and substance, the Court treated royalty under the Mines and Minerals (Regulation and Development) Act, 1957 as distinct from tax and held that the Central Act did not displace the State's power under Entry 50 of List II. The notification fixing different rates for classes of lessees and cement units was also upheld because Section 3 authorised rate variation and the classification had a rational economic basis. en-us Mon, 22 Feb 1988 00:00:00 +0530 Mon, 10 Feb 2020 12:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286033 The Gujarat Mineral Rights Tax Act, 1985 was analysed as a levy on mineral rights, not a duty of excise or tax on production, because the charging provisions targeted holders of mining leases and mineral output was only a measure of tax. Applying pith and substance, the Court treated royalty under the Mines and Minerals (Regulation and Development) Act, 1957 as distinct from tax and held that the Central Act did not displace the State's power under Entry 50 of List II. The notification fixing different rates for classes of lessees and cement units was also upheld because Section 3 authorised rate variation and the classification had a rational economic basis. Case-Laws Income Tax Mon, 22 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286033