https://www.taxtmi.com/highlights?id=101701 The notes address the constitutional validity of rules requiring royalty, DMF and NMET payments to be included in sale value when computing average sale price for iron-ore royalty. The measure is described as a computation mechanism, not a revision of the statutory royalty rate; accordingly, the three-year restriction on rate enhancement does not apply. Its stated purpose is to prevent manipulation of ex-mine prices and despatch data, curb evasion and protect public revenue. The challenge under Articles 14 and 19(1)(g), and under Section 9 of the MMDR Act, was rejected because the measure had a rational connection with the levy and was not manifestly arbitrary. The maintainability and estoppel objections were also rejected. en-us Wed, 15 Jul 2026 08:21:58 +0530 Wed, 15 Jul 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101701 The notes address the constitutional validity of rules requiring royalty, DMF and NMET payments to be included in sale value when computing average sale price for iron-ore royalty. The measure is described as a computation mechanism, not a revision of the statutory royalty rate; accordingly, the three-year restriction on rate enhancement does not apply. Its stated purpose is to prevent manipulation of ex-mine prices and despatch data, curb evasion and protect public revenue. The challenge under Articles 14 and 19(1)(g), and under Section 9 of the MMDR Act, was rejected because the measure had a rational connection with the levy and was not manifestly arbitrary. The maintainability and estoppel objections were also rejected. Highlights Indian Laws Wed, 15 Jul 2026 08:21:58 +0530 https://www.taxtmi.com/highlights?id=101701