Supreme Court of India
State of Orissa and Ors. v. Steel Authority of India and Anr
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the High Court was not right G in quashing the demands, which were rightly calculated and levied.
Judgment, page 5
From the headnote
Mines and Minerals (Regulation and Development) Act, 1957: Section 9(1). Mines and Minerals-Royalty-Payment of-Mode of :alculation- Manufacturer of iron, steel and allied products obtained a piece of land on lease for extracting limestone and dolomite for use as raw materials Agreement stipulated payment of royalty-Extracted mineral had undergone a processing to remove waste and foreign materials-Held : Such processing amounts to consumption-Hence, manufacturer liable to pay royalty on the entire mineral extracted and not on the quantity of mineral obtained after processing.
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