KIRLOSKAR FERROUS INDUSTRIES LTD. AND ANR. versus UNION OF INDIA & ANR.

Case summary from SCR

Issue for Consideration Issue arose whether the explanations appended to r.38 of the 2016 Rules and r.45(8)(a) of the 2017 Rules ultra vires Arts.14 and 19(1)(g) of the Constitution as well as s.9 of the MMDR Act to the extent that the levy provides for inclusion of royalty and DMF and NMET in the sale value. Headnotes† Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016 – Explanation appended to r.38 – Mineral Conservation and Development Rules, 2017 – Explanation to r.45(8)(a) – Constitutional validity