#fiscal legislation

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.

Chhattisgarh High Court holds that electricity duty exemptions under Section 3B of the 1949 Act cannot be revoked through tariff schedules alone; a separate, express notification is mandatory. The ruling underscores strict statutory compliance over fiscal policy flexibility, impacting power producers and state energy departments.