coal at the price or prices excluding the
amount of tax, cess, fee, duty, royalty,
crushing charge, washing charge, transport
charge or any other amount ... brick-earth is subjected by Central Legislation
to payment of royalty which is a tax, and the same quantity of
brick-earth is sought
coal at the price or prices excluding the
amount of tax cess, fee, duty, royalty, crushing charge, washing charge,
transport charge or any other amount ... brick-earth is subjected by Central Legislation to payment of royalty which
is a tax, and the same quantity of brick-earth is sought
differentiation made to
the different types of taxes for instance, one being profes-
sional tax and entertainment tax. In the Western India
Theatres ... extract minerals, and is
not a tax on minerals as well. On that basis, a tax on
royalty would not be a tax on mineral
tax on
land. A tax on land can only be levied on tax as a
unit, must be imposed directly on land and must bear ... tax on
income arising from land. The cess is not a tax
directly on land as a unit but only a tax on royalty
which
certain sums as arrears of land revenue. - [(1)] Any rent, royalty, tax, fee or other sum due to the Government under this ... same manner as an arrear of land revenue.
(2) [ Any rent, royalty, tax, fee or other sum due to the Government either under this
that every tax should
have a tax entry and as there was no specific entry
regarding imposition of tax by way of royalty ... However, even assuming that there
should be a specific taxing entry regarding taxing of
royalty on mineral rights which can sustain such legislation
under
jurisprudential
thought centering around the meaning of 'royalty'.
We hold that royalty is not tax. Royalty is paid to
the owner of land ... lessor receives royalty as
his income and for the lessee the royalty paid is
an expenditure incurred. Royalty cannot be tax.
We declare that even
extract minerals, and is not a tax on minerals as well. On that basis, a tax on royalty would not be a tax on mineral ... change of royalty is not only land but land + labour + capital. It is also clear that if royalty is a tax or an imposition
whether the Cess can be imposed on the royalty held that the
royalty is a tax. The Five Judge Bench in case of Kesoram Industries ... lessor receives royalty as his income
and for the lessee the royalty paid is an expenditure incurred. Royalty
cannot be tax. We declare that even
carrying on mining operations or tax thereon cannot equated to land revenue. Hence, imposition of a tax on royalty cannot be brought under or justified ... charge of royalty is not only land but land + labour + capital. It is also clear that if royalty is a tax or an imposition
