Amendment of the First Schedule

Amendment 14. In the First Schedule to the principal Act,--

1. (i) in items 1 to 14, 27, 40, 41, 43, 46, 51, 82, 94, 111, 114, 137 and 138 for the entry in column

1. (3) the following entry shall be substituted namely :-- "10 paise in the rupee ".
   • (ii) in item 38,
   • (a) in subitem (ii), in column (1), the words "other than those made of wood" shall be omitted ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "10 paise in the rupee ".
     • (iii) after item 90, the following item and entries relating thereto shall be inserted, namely :- "90. Sports goods including goods used for indoor or outdoor games or athletics including stop watches, sports shoes, rings, bladders, ball covers, carrom stickers, kitbags, medals, cups, trophies and parts and accessories thereof, whatever be the material they are made of. At the point of first sale in the State. 6 paise in the rupee." ; (iv)
   • (a) for the entry in column (1), the following item shall be substituted, namely :- "Mosaic tiles and chips, polished granite stones, ceramic and glazed floor and wall tiles and joining powder and situ mixtures." ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "10 paise in the rupee." ;
     • (v) after item 92, the following item and entries relating thereto shall be inserted, namely :- "92-A. Ordinary polished stones including napa slabs. At the point of first sale in the State. 10 paise in the rupee." ;
     • (vi) after item 102, the following item and entries relating thereto shall be inserted, namely :- "102-A. Stone ware pipes. At the point of first sale in the State. 9 paise in the rupee." ;
     • (vii) in item 105, for the entries in column
2. (1) the following entries shall be substituted, namely :- "Footwear,--
   • (a) costing rupees fifty and above.
   • (b) costing less than rupees fifty." ;
     • (viii) after item 129, the following item and entries relating thereto shall be inserted, namely :- "129-A. Articles of food (other than those specifically mentioned elsewhere) prepared wholly or mainly from flour of gram cereals pulses or oil seeds. At the point of first sale in the State. 6 paise in the rupee." ;
     • (ix) in item 152,--
   • (a) in column (1), the words "and parts and accessories thereof" shall be added at the end ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "15 paise in the rupee." ;
     • (x) in item 159, for the entry in column (1), the following entry shall be substituted, namely :- "Pickles when sold in sealed or capsuled or corked bottles, jars, tins or other containers." ;
     • (xi) after item 165, the following items and entries relating thereto shall be added, namely :- "166. Air products. At the point of first sale in the State. 5 paise in the rupee. 167. Sago. At the point of first sale in the State. 5 paise in the rupee. 168. Safety matches. At the point of first sale in the State. 5 paise in the rupee. 169. Cashewnut kernel. At the point of first sale in the State. 6 paise in the rupee. 170. Tamarind when obtained from outside the State. At the point of first sale in the State. 4 paise in the rupee. 171. Tamarind seed when obtained from outside the State. At the point of first sale in the State. 5 paise in the rupee."