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9-judge SC bench commences hearing on whether royalty on minerals extracted is tax

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.
State Of Tamil Nadu Tamil Nadu State Of West Bengal West Bengal Justice Roy Justicedy Chandrachud

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