Judgment

Uday Umesh Lalit, J.

1. Leave granted in S.L.P (C) Nos. 10014 of 2013 and 10701 of 2013.

A. Civil Appeal Nos. 9799 of 2010, 9908/2011, 9909/2011, 2488/2012, 7066/2011, 3150/2012, 686/2013, 4069/2013, 5162/2012 and 5661/2014, 10586/14, Civil Appeal @ from SLP © 10014/2013 and Civil Appeal @ from SLP © 10701 of 2013:

2. All these appeals by special leave raise identical questions and as such are being dealt with and considered by this common judgment. The learned counsel for the parties agreed that Civil Appeal No.9799 of 2010 be taken and was accordingly dealt with as the lead case.

CIVIL APPEAL NO. 9799 OF 2010

3. Civil Appeal No. 9799 of 2010, by Special Leave seeks to challenge the judgment and order dated 30.11.2007 passed by the Division Bench of the High Court of Delhi at New Delhi in FAO (OS) No.216 of 2007.

4. The dispute in question relates to the consequences of an additional amount of royalty payable by the respondent as a result of the notification for upward revision of royalty (Seignorage Fee as named in Tamil Nadu) on minor minerals. This additional royalty was imposed by the State of Tamil Nadu w.e.f. 01.11.2002. It is the plea of the appellant that the additional