35-years, a typo, Rs 2 lakh cr liabilities: How a string of court judgements hit India’s mining sector

The 35-year-long India Cement vs. State of Tamil Nadu case highlights how judicial inefficiencies can significantly impact the mining sector in India. This case, centered on whether royalty payments should be deemed a tax, exemplifies how a single ruling—rooted in an initial clerical error—can send ripples across decades. The lessons drawn from this journey stress the necessity for a clearer legal framework and robust mechanisms to prevent similar oversights.