Fortescue's chief, Andrew Forrest, has labelled has battle against the mining tax as a case of good versus evil.
Speaking on Radio National last week, Forrest said his company's challenge is about 'conquering evil', according to The West.
Fortescue launched the action against the tax earlier this year, taking the case to the High Court on the grounds that it is 'unconstiutional'.
As the case moved on the Queensland State Government joined the battle against Gillard's Federal Government.
A spokesperson for QLD state Attorney General Jarrod Bleijie said the move had been made on crown legal advice.
"Our enthusiasm to run this case is because we believe it's fundamentally unconstitutional – it interferes in the rights of states," Forrest told the ABC over the weekend.
"I really can't add anything further but to say it should be challenged, and all it takes for evil to conquer is for good people to do nothing, and we've decided to not be one of the ones to do nothing."
One of the miner's main points is that the tax discriminates against some states, particularly the resources states.