Capital gains on coal mins

hitesh (student cum business) (53 Points)

20 May 2016  
what would be the head of income for sale of coal mine incase its cg then what would be the rate for ltcg and incase it would be consider to sale a right then what should be the rate or it should be taken as pgbp can anyone suggest incase its a cg then exemption under 54 for ltcg can be claimed ??