https://www.taxtmi.com/caselaws?id=794945 Inclusion of royalty, District Mineral Foundation and National Mineral Exploration Trust payments in sale value for computing average sale price and royalty is constitutionally valid under the 2016 and 2017 Rules. The computation method is treated as a regulatory measure with a reasonable nexus to the levy because it addresses manipulation and evasion in determining average sale price. Subordinate legislation remains valid unless it violates fundamental rights, conflicts with the parent statute, exceeds legislative competence or is manifestly arbitrary. The three-year restriction on royalty-rate revision does not bar prescription of the levy's computational method, and coal pricing is not comparable because it operates under a different mechanism. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794945 Inclusion of royalty, District Mineral Foundation and National Mineral Exploration Trust payments in sale value for computing average sale price and royalty is constitutionally valid under the 2016 and 2017 Rules. The computation method is treated as a regulatory measure with a reasonable nexus to the levy because it addresses manipulation and evasion in determining average sale price. Subordinate legislation remains valid unless it violates fundamental rights, conflicts with the parent statute, exceeds legislative competence or is manifestly arbitrary. The three-year restriction on royalty-rate revision does not bar prescription of the levy's computational method, and coal pricing is not comparable because it operates under a different mechanism. Case-Laws Indian Laws Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794945