Minerals list defines covered minerals and associated groups under the Direct Taxes Code for regulatory classification. A statutory schedule enumerates specific minerals and groups of associated minerals for classification under the Direct Taxes framework. Part I lists individual mineral commodities-metals, precious metals, industrial minerals, fuels, uranium ores and related tailings, and gemstones. Part II aggregates related minerals into named groups (for example lead zinc copper associations, titanium zircon ilmenite associations, and coal fireclay shale packages), establishing collective categories for regulatory treatment under the cited schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Minerals list defines covered minerals and associated groups under the Direct Taxes Code for regulatory classification.
A statutory schedule enumerates specific minerals and groups of associated minerals for classification under the Direct Taxes framework. Part I lists individual mineral commodities-metals, precious metals, industrial minerals, fuels, uranium ores and related tailings, and gemstones. Part II aggregates related minerals into named groups (for example lead zinc copper associations, titanium zircon ilmenite associations, and coal fireclay shale packages), establishing collective categories for regulatory treatment under the cited schedule.
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