States Can Levy Taxes on Mines and Mineral Lands: Supreme Court

In an 8:1 majority decision, the Supreme Court’s nine-judge Constitution bench ruled that states have the power to levy taxes on mines and mineral-bearing lands under the Constitution. The court also clarified that the royalty payable on extracted minerals is not considered a tax. The majority judgment was delivered by CJI DY Chandrachud and seven other judges, with Justice BV Nagarathna delivering a dissenting judgment.

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