2000 (9) TMI 995

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..... on Bench judgment in India Cement Ltd. v. State of Tamil Nadu lays down the law, namely, royalty is tax, and it is a tax for all purposes including section 43B- hence judgment of the HC is affirmed and the appeal is dismissed. - C. A. No 12278 of 1996. - - - Dated:- 12-9-2000 - S. P. BHARUCHA AND V. N. KHARE JJ. For the Appellant : Prakash Shrivastava, Advocate For the Respondent : Dr .....

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..... ry Owners Association v. State of Bihar [2000] AIR 2000 SC 2870 ; [2000] 5 Scale 538 has considered afresh the submission that royalty was not a tax. It has, however, followed the decisions in India Cement Ltd.'s case [1991] 188 ITR 690 (SC) and Mahalaxmi Fabric Mills Ltd.'s case [1995] AIR 1995 SC 2213, and explained that tax on royalty is distinct from other forms of taxes ; it does not .....

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