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2024 (2) TMI 427
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....er : Pradeep Agrawal For the Respondent : C.S.C.,Dipak Seth ORDER 1. Heard Sri Pradeep Agarwal, learned counsel for petitioner, learned Standing Counsel for the State and Sri Manish Misra, Advocate, who has filed his Power today on behalf of respondent no.3, which is taken on record. His name shall be shown in the cause list as appearing for respondent no.3 when the case is next listed. ....
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....ce 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). 6. Also, it has been shown that a similar controversy is engaging the attention of the Supreme Court in M/s Lak....