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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2002: Section 142(1) Amends Definition of 'Mineral Based,' Excludes Crude Petroleum Oils Clarification</h1> In the Third Schedule of the Finance Act, 2002, under section 142(1), an amendment is made to a notification referenced in section 136. The entry '16. Mineral based' is replaced with a clarified definition. It explicitly states that 'mineral' does not include crude petroleum oils, and the term 'mineral based' should be interpreted accordingly.
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