Amendment of First, Second, Fifth, Sixth and Seventh Schedules

In the principal Act, for the First, Second, Fifth, Sixth and Seventh Schedules, the following Schedules shall be substituted, namely :-

GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5

1. (a) Groundnut oil or refined oil not covered by item
2. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
3. (b) Groundnut oil or refined oil obtained from groundnut that has met tax under this Act. At the point of first sale in the State. 4 Paise in the rupee.

1. (i) electricity,
2. (ii) diesel,
3. (iii) Petrol,
4. (iv) furnace oil,
5. (v) kerosene,
6. (vi) coal including charcoal, or
7. (vii) any other fuel or power, including spare parts and accessories of such machinery (other than those specifically mentioned elsewhere). At the point of first sale in the State. 10 Paise in the rupee.

1. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
2. (b) Vermicelli and all types of noodles obtained from Semiya wheat or maida that has met tax under this Act. At the point of first sale in the State. 8 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 4 Paise in the rupee.
3. (b) Obtained from rice including paddy out of which rice is produced that has met tax under this Act. At the point of first sale in the State. 4 Paise in the rupee.
4. (c) Obtained from maize. At the point of first sale in the State. 4 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 4 Paise in the rupee.
3. (b) Obtained from gram or dhall that has met tax under this Act. At the point of first sale in the State. 15 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
3. (b) Obtained from arecanut that has met tax under this Act. At the point of first sale in the State. 15 Paise in the rupee.

1. (1) Polymers of ethylene, in primary form polyethylene. At the point of first sale in the State. 10 Paise in the rupee.
2. (2) Polymers of propylene or of other olefins, in primary forms- polypropylene, polyisobutylene. At the point of first sale in the State. 10 Paise in the rupee.
3. (3) Polymers of styrene, in primary forms- polystyrene, styrene-acrylonitrile
   • (SAN) copolymers, acrylonitrile-butadiene-styrene
   • (ABS) terpolymers. At the point of first sale in the State. 10 Paise in the rupee.
4. (4) Polymers of vinyl chloride or of other halogenated olefins, in primary forms- polyvinyl chloride, polychloro fluoroethylenes. At the point of first sale in the State. 10 Paise in the rupee.
5. (5) Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms- polyvinyl alcohols. At the point of first sale in the State. 10 Paise in the rupee.
6. (6) Acrylic polymers in primary forms- polymethyl methacrylate. At the point of first sale in the State. 10 Paise in the rupee.
7. (7) Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl, esters and other polyesters, in primary form- Polyethylene terephthalate diallylphthalate resins polybutylene terephthalate. At the point of first sale in the State. 10 Paise in the rupee.
8. (9) Amino resins, polyphenylene oxide, phenoly resins and polyurethanes in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
9. (10) Silicones in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
10. (11) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
11. (12) Cellulose and its chemical derivatives in primary forms, cellulose acetates, cellulose nitrates, cellulose ethers, cellulose xanthate. At the point of first sale in the State. 10 Paise in the rupee.
12. (13) Natural polymers (For example, alginic acid) and modified natural polymers (For example, hardened proteins, chemical derivatives of natural rubber) in primary forms- dextran. At the point of first sale in the State. 10 Paise in the rupee.
13. (2) Tubes, pipes and hoses and fittings, thereof (For example, joints, elbows, flanges), of plastics. At the point of first sale in the State. 10 Paise in the rupee.
14. (3) Floor coverings of plastics, whether or not self-adhesive in rolls or in the form of tiles; wall or ceiling coverings of plastics. At the point of first sale in the State. 10 Paise in the rupee.
15. (4) Plates, sheets, films, foil, tape, strip and other flat shapes. At the point of first sale in the State. 10 Paise in the rupee.

132 Lottery Tickets. At the point of first sale in the State. 4 Paise in the rupee.

Explanation-I: The expression "bullion" in items 20 and 21 means gold or silver and includes gold or silver alloyed with copper, lead or any other kind of base metal.

Explanation-II: For the purpose of items 31, 39, 70, 71, 72, 73, 74, 103, 118, a sale by one oil company to another oil company shall not be deemed to be the first sale in the State and accordingly any sale by such oil company (to a person other than oil company) shall be deemed to be the first Sale in the State.

Note: The expression "oil company" in items Explanation-II means:

1. (a) Indian Oil Corporation Limited.
2. (b) Hindustan Petroleum Corporation Limited.
3. (c) Bharat Petroleum Corporation Limited.
4. (d) Indo-Burma Petroleum Company Limited; and
5. (e) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf. Explanation-IV: Omitted. Explanation-V: For purposes of items 63, 64 and 75, in the case of firewood and bamboos purchased by the contractors in the auction of forests conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such firewood or bamboos in any form or size shall be deemed to be first sale. Explanation-VI: For the purpose of item 79, "silk cloth" means all varieties of cloth manufactured either wholly or partly from silk and includes embroidery in the piece, in strips or in motifs but does not include any cloth which is subject to levy of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957). Explanation-VIII: The pulses, referred to in item 130 whether whole or separated and whether with or without husk shall be treated as a single commodity for the purpose of levy of tax under this Act. SECOND SCHEDULE GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE UNDER SECTION 3

SIXTH SCHEDULE GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5A

1. (i) wires, holders, plugs, switches, electrical earthenware and porcelain-ware;
2. (ii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof;
3. (iii) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories thereof.

1. (iii) Unhardened vulcanised rubber used for piping and tubing. Do. 15 Paise in the rupee.
2. (iv) Transmission, conveyor or elevator belts or belting material of vulcanised rubber whether combined with any textile material or otherwise. Do. 9 Paise in the rupee.

1. (i) sheet glass and plate glass:
2. (ii) mirrors:
3. (iii) glassware,
4. (iv) glass shells, glass globes and chimneys for lamps and lanterns:
5. (v) other glassware including table-ware. Do. 15 Paise in the rupee.

19 Paper of all kinds (including paste-board, mill-board, straw board and card-board), that is to say, -

1. (i) blotting, toilet or target tissue, teleprinted, typewriting, manifold, bank, bond or art paper, chrome paper, sized paper, cheque paper, stamp paper, cartridge paper, parchment and coated board including art board, chrome board and board for playing cards;
2. (iii) printing and writing paper, packing and wrapping paper, straw board and pulp board, including wax board, duplex and triplex board or other sorts;
3. (iv) all other kinds of paper and paper board not otherwise specifically mentioned above including cover flap, but excluding cinematographic and photographic paper. Do. 10 Paise in the rupee.

20 All kinds of suitcases, briefcases and vanity bags. At every point of sale in the State. 12 Paise in the rupee.

Provided that for the purpose of liquor tax at the point of sale other than the first point of sale and the last point of sale, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the preceding point of sale.

Explanation to Entry

1. (1) in this Schedule:
   • (a) "Point of first sale" shall mean sale of liquor made by a dealer who manufactures liquor in the State or imports liquor from outside the State to any other dealer or person;
   • (b) "Point of last sale" shall mean sale of liquor to a person by a dealer who purchased liquor from another dealer in the State. Provided further in respect of goods other than liquor mentioned in this Schedule, tax to be paid at any point of sale other than first point of sale, shall be determined after deducting the tax levied on the turnover of such goods at the immediately preceding point of sale by a registered dealer from the tax leviable on the turnover of the same goods at the point of sale by selling dealer. Provided that for determining the amount of tax levied at the preceding point of sale, for the purpose of this proviso the following formula shall be applied. Rate of tax X Sale price at the preceding point of sale 100 + Rate of tax Provided further that the turnover of commodities other than liquor for tax purposes shall be arrived at by deducting the turnover of such goods on which tax has been levied at the preceding point of sale. Explanation-VII: ( Provided that in the case of food grains other than those specified in Third Schedule, the tax is leviable at the point of first sale in the State).