Section 10 (w.e.f. 1.10.1958). ] [(ii-c) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such
under :
"All crude oil produced by Oil India excluding
Assam Oil Company's entitlement in respect of
Oil India's existing areas ... crude oil produced by Oil India
excluding Assam Oil Company's entitlement in
respect of Oil India's existing areas under
clause
damage to the pipeline being used for transportation of petroleum products, crude oil or gas with the intent to commit sabotage or with the knowledge
foreign company on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement
Indian currency by a foreign company on account of sale of crude oil to any person in India: Provided that - (i) receipt of such income
sale of petroleum, petroleum products and natural gas excluding production of crude oil and natural gas so as to protect the interests of consumers
recognised for oils (as petroleum, shale oil, or any oil obtained from them by refining), esp. liquid pertroleum - compare Hydrocarbon oil, Paraffin oil ... production of mineral oil. Prima facie "manufacture of mineral oil" could mean mineral oil produced by refining process from crude oil. Both crude
thing. The assessee in these two Units converts crude oil into refined oil. The crude oil is degumed, neutralised, bleached and deodrised through mechanical process ... done on a refined vegetable non-essential oil. The refined vegetable non-essential oil (an oil free from major impurities mention in paragraph 2 above
case of commodities of
national needs such as foodgrains, crude oil etc., it may be
necessary for the Railways to charge below the operation
cost ... rate charged. Counsel for the
appellant also argued that crude oil and naptha were
comparable commodities for the purpose of carriage but there
was disparity
Barauni is
a mixture of Oil India Limited crude and the Commission
crude. Oil India Limited would send the bills-for the
entire quantities ... crude, so delivered, giving the bifur-
cation of crude belonging to Oil India Limited and the
Commission with API gravity of each.
The document dated