2023 (12) TMI 360

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....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 by the Supreme Court in India Cement Ltd. and ....

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....etitioner, 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 considered and it was opined to be in the nature of tax, (in paragrap....