Case Law Analysis
|Supreme Court of India
MMDR Act & Constitutional Validity | SC Upholds Inclusion of DMF & NMET in Mineral Royalty Calculation : SC
Supreme Court affirms legislative discretion in fiscal levies, ruling that royalty, District Mineral Foundation (DMF), and National Mineral Exploration Trust (NMET) contributions can be included in the 'sale value' for mineral royalty calculation under the MMDR Act. The judgment reinforces anti-evasion measures and validates subordinate legislation, impacting mining operators and state revenue frameworks.