The Supreme Court 9-judge Constitution Bench today (February 27) commenced its hearing on the multifaceted taxation matter of mineral-bearing lands. The key reference question involved in the present.
However, a five-judge bench of the apex court held in 2004 in State of West Bengal versus Kesoram Industries Limited that there was a typographical error in the 1989 verdict and said royalty was not a tax. The dispute was referred to a larger nine-judge bench.