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          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.

          <h1>Minerals classification defines taxable mineral categories under Schedule Seven, with associated groups enumerated to guide income tax treatment.</h1> Schedule Seven of the Income tax Act specifies minerals in two parts: Part A enumerates individual mineral commodities treated as specified minerals for tax purposes, while Part B lists groups of associated minerals to be treated collectively for classification and administrative application; the schedule was inserted by the Taxation Laws (Amendment) Act, 1970.

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