Saurashtra Cement & Chemical Inds. & Anr vs Union Of India & Ors

The Supreme Court addressed the constitutional validity of Section 9(3) of the Mines and Minerals (Regulation and Development) Act, 1957, ruling that the levy of royalty on minerals does not constitute a tax and is within the legislative powers of the Union under Entry 54 of List I. The Court upheld the validity of the Act, referencing the precedent set in India Cement Ltd. vs. State of Tamil Nadu and the subsequent case of State of Madhya Pradesh vs. Mahalaxmi Fabric Mills Ltd., which confirmed the Union's authority over mineral rights. The appeals were dismissed, affirming the legality of the provisions in question.