Mining operators case: SC through majority opinion holds that royalty is not in the nature of tax
A nine-judge Supreme Court bench, led by Chief Justice DY Chandrachud, has clarified that royalty is not considered a tax. This statement was made to highlight the distinction between the nature of royalty and tax obligations.
The Supreme Court on Thursday ruled that royalty paid by mining operators to the Central government is not in the nature of tax and held that royalty and debt rent don't fulfill the ingredients of tax.
