Mineral Area Development Authority v Steel Authority of India

In a 8:1 majority, a nine-judge Constitution Bench held that state government's can impose tax on mines and minerals. It observed that "royalty" is distinct from tax.

Arjun Flour Mills v State of Orissa

The Supreme Court will decide whether state governments are constitutionally permitted to collect sales tax based on annual turnover.

M/S Shanti Fragrances v Union of India

The Supreme Court held that there was no conflict between the two Judgments that the reference Judgment said were contradictory. Further, the Bench held that Judgments can only be overturned by a larger Bench and the number of Judges in the majority does not matter when determining the precedential value of a decision.

State of Gujarat v Islamic Relief Committee of Gujarat

The Court held that diversion of tax proceeds for restoring religious shrines destroyed even due to State's negligence violates the principles of Secularism. The court underlined a conception of Secularism based on Strict Separation principle. Additionally, the court further hinted that compensation can be sought only for violation of Right to Life and not for other fundamental rights.