Mineral Area Development v. M/S Steel Authority of India & Ors.

The Supreme Courts’ nine-judge bench gave its judgment in Mineral Area Development v. M/S Steel Authority of India, clarifying the legal position on the rights of the States to tax mineral rights and tax lands and buildings both being the distinct taxation powers of the State under the State List. The Bench was asked to determine the correctness of the decision of a 7- judge Bench in Indi…