JUDGMENT D. Raju, C.J. - These three writ petitions have been taken up for consideration in the light of the representation made for the petitioners that our decision in C.W.P. Nos. 51 and 52 of 1999 dated August 17, 1999 in Gujarat Ambuja Cement Ltd. v. Assessing Authority-cum-Assistant Excise and Taxation Commissioner reported in [2000] 118 STC 315 (H.P.); (1999) 14 P&H Taxes 169 (HP) governs these cases in favour of the petitioners. The learned Advocate-General though could not dispute this position, yet contended that a particular submission, which was not projected and considered in the earlier decision needs submission for our consideration and this issue may also be considered before applying the earlier decision of the Division Bench of the cases on hand. Pursuing the said stand, the submission of the learned Advocate-General is that the terms and conditions contained in the statutorily prescribed from K under the provisions of the Mines and Minerals (Regulation and Development) Act, 1957 and the Rules made thereunder envisage not only the payment of royalty but also dead rent and that sales tax should be due and liable to be levied on the said sum. No doubt, the liability to pay the dead-rent and the impact, if any, was not highlighted in the course of the consideration undertaken in the earlier case. The payment of royalty is invariably on the minerals extracted, the quantum depending ultimately upon the quantum of mineral exploited. So far as the dead-rent is concerned, it is in the form of a rent which is stipulated to be paid in an agreement of lease of a mining area, and the liability for which is fixed to be paid whether or not mining operations are actually carried out and the minerals extracted. When that be the character and nature of the payment - "dead-rent", the principles laid down by the apex Court in the decisions noticed in the earlier decision in dealing with the payment of royalty in adjudging the liability to levy sales tax would apply with greater force against the stand of the State. Consequently, this submission on behalf of the State does not call for any re-thinking on the decision already arrived at by us. Consequently, this submission on behalf of the State does not call for any re-thinking on the decision already arrived at by us. For all the reasons stated above, the claim made on behalf of the petitioners that no sales tax is leviable on the amounts of either royalty or dead-rent payable under the statutory lease deeds has to be sustained. It is made clear that the respondent-State is not entitled to levy sales tax on the payments envisaged in form K of the mining lease since they do not constitute any consideration for any transactions of sale of minerals. The writ petitions are disposed of in the aforesaid terms. C.M.P. No. 870 of 1999 in C.W.P. No. 266 of 1995 and C.M.P. No. 555 of 1995 : In view of the disposal of the writ petitions, these applications are also disposed of and the interim orders, if any, shall stand vacated. Writ petitions disposed of.