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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>Designated minerals list clarifies mineral categories and grouped associated minerals for tax schedule classification.</h1> Schedule XII to the Income Tax Bill enumerates named mineral commodities in Part A-including aluminium ores, coal and lignite, copper, gold, iron ore, uranium-bearing substances, precious stones, silver, zinc and zircon-and in Part B organises minerals into groups of associated minerals, aligning related minerals into composite classifications for the Schedule's application under the referenced statutory provision.

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