Section Text
SECTION 61: Amendment of 1C), after the Table, the following Explanations shall be inserted with effect from the 1st day of June, 2007, namely- 'Explanation 1.-- For the purposes of this sub-section, "mining and quarrying" shall not include mining and quarrying of mineral oil. Explanation 2.-- For the purposes of Explanation 1, "mineral oil" includes petroleum and natural gas.'.