Amendment of the First Schedule

Amendment of the First Schedule 14. In the First Schedule to the principal Act,—

1. (i) in items 1 to 14, 27, 40, 41, 43, 46, 51, 82, 90, 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 sub-item (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 includ- At the 6 paise ing goods used for indoor or point of in the outdoor games or athletics first sale Rupee." ; including stop watches, sports in the shoes, rings, bladders, ball State. covers, carrom stickers, kitbags, medals, cups, trophies and parts and accessories there- of, whatever be the material they are made of.