2021 (12) TMI 656

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....a For the Respondent : Govind Narain Srivastava ORDER Heard Shri Vishnu Kesarwani, learned counsel for the petitioner, Shri Sudarshan Singh, learned counsel for the Union of India and Shri Manu Ghildyal, learned Standing Counsel for the State. While entertaining the writ petition, we had passed the order dated 06.09.2021 which is quoted hereinbelow:- "On the last date, time wa....

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....r sale of goods or service provided. Further reliance has been placed on a Constitution Bench decision of the Supreme Court in India Cement Ltd. and Others vs. State of Tamil Nadu and Others (1990) 1 SCC 12, wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragraph 34 of the report). Also, it has been shown that a similar controversy is eng....