States Can Recover Past Tax Dues On Mineral Rights, But Not For Period Before April 1, 2005 : Supreme Court
New Delhi, August 14, 2024 — The Supreme Court of India has delivered a landmark judgment in the case involving the Mineral Area Development Authority (MADA) and M/S Steel Authority of India & Ors. This judgment is crucial in clarifying the application of tax laws related to mineral rights and how such laws should be enforced moving forward. Case Details: The case centers around the Mineral and Associated Taxes Act,…