https://www.taxtmi.com/caselaws?id=794945 Subordinate legislation may be invalidated only for recognised constitutional or statutory defects, including inconsistency with the parent statute, lack of competence, fundamental-rights violations or manifest arbitrariness. The notes state that including royalty, District Mineral Foundation and National Mineral Exploration Trust payments in sale value for average sale price and royalty computation is a regulatory anti-evasion measure with a reasonable nexus to the levy. They distinguish the measure of a levy from its nature, reject comparison with coal because of its separate pricing regime, and state that the restriction on revising royalty rates does not limit the prescribed computation method. The impugned rules are described as constitutionally valid and consistent with the MMDR Act. 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 Subordinate legislation may be invalidated only for recognised constitutional or statutory defects, including inconsistency with the parent statute, lack of competence, fundamental-rights violations or manifest arbitrariness. The notes state that including royalty, District Mineral Foundation and National Mineral Exploration Trust payments in sale value for average sale price and royalty computation is a regulatory anti-evasion measure with a reasonable nexus to the levy. They distinguish the measure of a levy from its nature, reject comparison with coal because of its separate pricing regime, and state that the restriction on revising royalty rates does not limit the prescribed computation method. The impugned rules are described as constitutionally valid and consistent with the MMDR Act. Case-Laws Indian Laws Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794945