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Judgement of the Supreme Court of India in the matter of State of Rajasthan and Others Vs M/s. Basant Agrotech (India) Ltd. & Others dated 06/12/2013 which challenged the constitutional validity of Chapter VII of the Rajasthan Finance Act, 2008 which provides for levy of cess on mineral rights. The respondent was granted a mining lease for extraction on major minerals. As per the amendment brought in the year 2008 it was required to pay the environment and health cess imposed under Section 16 of the Act.