Schedule A
[See sub-clause (i) of clause (a) of sub-section (1) of section 7]
tax
Explanation: For the purpose of this entry "Oil company means M/s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma Petroleum Corporation Limited, M/s Reliance Industries Limited, M/s Numaligarh Refinery Limited and M/s ESSAR Oil Limited.