The Supreme Court affirmed state governments' authority to levy taxes on mineral rights. It distinguished royalty from tax and enhanced revenue for resource-rich but poor states like Jharkhand, West Bengal, and Odisha, clarified the scope of the Mines and Minerals Act. CJI D Y Chandrachud highlighted states' limited taxation room, with most rights held by the Centre. The court is considering a prospective application of the ruling to balance the impact on mining companies.
