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2024 (2) TMI 427 - ALLAHABAD HIGH COURTLevy of GST - royalty - consideration either for sale of goods or service provided or not - whether the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand? - HELD THAT:- Reliance has been placed on a Constitution Bench decision of the Supreme Court in INDIA CEMENT LIMITED VERSUS STATE OF TAMIL NADU [1989 (10) TMI 53 - SUPREME COURT], wherein, nature of royalty payment was considered and it was opined to be in the nature of tax. List after two months - Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.
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