HC stays recovery of GST on royalty paid on account of excavation of sand for brick

Shree Basant Bhandar Int Udyog Vs Union of India (Rajasthan High Court at Jodhpur)

Learned counsel for the petitioner has submitted that as per the decision of the Hon’ble Supreme Court rendered in the case of India Cement Ltd. Etc. Vs. State of Tamil Nadu Etc., reported in AIR 1990 SC 85, the royalty is separate and distinct from the land revenue and it is not related to the land as a unit, as such, no tax is to be paid upon the royalty. Learned counsel for the petitioner has further submitted that

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