Interpretation of Constitution 7th Schedule Entries cannot be widened to include Taxation Powers: Supreme Court in

The Supreme Court of India ruled that entries in the Constitution's 7th Schedule cannot be broadly interpreted to grant taxation powers. The case involved challenges to the Bihar Coal Mining Area Development Authority Act, which imposed additional taxes on mineral-bearing lands. The court emphasized that royalty under the Mines and Minerals Act is not equivalent to a tax, and taxation authority over minerals rests with state governments, not the central government. This decision clarifies the limits of legislative powers concerning taxation on mineral resources