Designated minerals list clarifies mineral categories and grouped associated minerals for tax schedule classification. 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.
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.
Designated minerals list clarifies mineral categories and grouped associated minerals for tax schedule classification.
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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