Mineral Area Development Authority Etc vs M/S Steel Authority Of India & Ors

The Supreme Court referred significant questions regarding the nature of 'royalty' under Sections 9 and 15(3) of the Mines and Minerals (Regulation & Development) Act, 1957, to a larger bench of nine judges. The issues include whether such royalty is a tax, the constitutional validity of state taxation on mining land, and the interpretation of 'Taxes on mineral rights' under Entry 50 of List II of the Seventh Schedule of the Constitution. The Court emphasized the need for clarity on these complex legal questions, particularly in light of the precedent set in State of West Bengal v. Kesoram Industries Ltd.