2023 (12) TMI 360

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....ri Birendra Singh, learned counsel for the petitioner and Shri Ram Shankar Pandey, learned Additional Chief Standing Counsel for the respondent- State. The petitioner has assailed the imposition of GST for grant of lease/royalty by the petitioner. It is submitted that the royalty is in the nature of tax and the petitioner is not liable to pay GST. Reliance is placed on the judgement rendered....

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....o mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consideration either for sale of goods or service provided. 3. 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....