1999 (11) TMI 831

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.... delivered by D. RAJU, C.J.-These three writ petitions have been taken up for consideration in the light of the representation made for the petitioners that our decision in C.W.P. Nos. 51 and 52 of 1999 dated August 17, 1999 in Gujarat Ambuja Cement Ltd. v. Assessing Authority-cum-Assistant Excise and Taxation Commissioner reported in [2000] 118 STC 315 (H.P.); (1999) 14 P&H Taxes 169 (HP) gove....

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....he liability to pay the dead-rent and the impact, if any, was not highlighted in the course of the consideration undertaken in the earlier case. The payment of royalty is invariably on the minerals extracted, the quantum depending ultimately upon the quantum of mineral exploited. So far as the dead-rent is concerned, it is in the form of a rent which is stipulated to be paid in an agreement of lea....