GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE UNDER SECTION 3

Sl. No. Description of goods Point of levy Rate of tax 1 Manganese (including manganese ore) At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 2 Iron Ore -do- 8 Paise in the rupee. 5 Butter and Ghee other than that purchased from any organisation registered under the Companies Act, 1956 or the Andhra Pradesh Co-operative Societies Act, 1964 or the Co-operative Societies Act of any other State or Union Territory. At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 6 Mica. -do- 8 Paise in the rupee. 7 Palmyrah fibre and stalk At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 8 Oil seeds other than those falling under item 5 of the Third Schedule. At the point of last purchase in the State. 8 Paise in the rupee. 13 Wattle bark and other barks. At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 14 Tamarind when purchased within the State. At the point of first purchase in the State. 4 Paise in the rupee. 15 Tamarind seed when purchased within the State. Do. 8 Paise in the rupee. 16 Chillies. Do. 4 Paise in the rupee. 17 Pippalamodi or Pippalamulaka. Do. 8 Paise in the rupee. 19 Prawns, lobsters, frogs and frog legs. At the point of purchase by the last dealer who buys in the State. 9 Paise in the rupee. 20 Ajwan (Vamu). At the point of first purchase in the State. 8 Paise in the rupee.