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

Sl. No. Description of goods Point of levy Rate of tax 6 All kinds of electrical goods, instruments, apparatus and appliances (other than articles of plastic and those specifically mentioned elsewhere, including) At every point of sale in the State. 12 Paise in the rupee. (i) wires, holders, plugs, switches, electrical earthenware and porcelain-ware; (ii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof; (iii) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories thereof. 7 Sheets, cushions, mattresses, pillows and other articles made of rubber, plastic foam, synthetic foam or other similar material. Do. 15 Paise in the rupee. 8 Paints, colours, dry distempers, varnishes and blacks, cellulose, lacquers, polish, bituments, india enamels, cement-based water paints, turpentine oil, bale oil, white oil and thinners and all other paint materials. Do. 15 Paise in the rupee. 10A Timber of all kinds; such as beams, rafters and planks. At every point of sale in the State. 15 Paise in the rupee. (iii) Unhardened vulcanised rubber used for piping and tubing. Do. 15 Paise in the rupee. (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. 13 Water supply and sanitary fittings (other than porcelain and earthenware). Do. 9 Paise in the rupee. 14 Bolts and nuts threaded or tapped and screws of base metal or alloys thereof including bolt-ends, screws, studs, screw studding, self-tapped screws, screw hooks and screw rings. Do. 10 Paise in the rupee. 14A All hardware of base metal or alloys, other than those mentioned above. Do. 15 Paise in the rupee. 15 Staple fibre and yarn. Do. 4 Paise in the rupee. 16 Foot-wear other than plastic foot-wear costing rupees fifty and above. Do. 7 Paise in the rupee. 17 Plywood, particle board, lamin board, batten board, hard or soft wall-boards or insulating board and veneered panels whether or not containing any material other than wood: cellular wood panels, building boards of wood-pulp or of vegetable fibre (whether or not bonded with natural or artificial resins or similar organic binding substances) in sheets, blocks, boards or in any other form and includes flush doors. Do. 15 Paise in the rupee. 18 Glass and glassware, including, (i) sheet glass and plate glass: (ii) mirrors: (iii) glassware, (iv) glass shells, glass globes and chimneys for lamps and lanterns: (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, - (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; (iii) printing and writing paper, packing and wrapping paper, straw board and pulp board, including wax board, duplex and triplex board or other sorts; (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) 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). 19. Amendment of Fifth Schedule In the Fifth Schedule to the principal Act, in the heading, for the expression "section 5 (2) (c)", the expression "Section 5" shall be substituted. 20. Amendment of Sixth Schedule In the Sixth Schedule to the principal Act, in the heading, for the expression "section 5 (2) (d)", the expression "Section 5" shall be substituted. 21. Addition of new Seventh Schedule After the Sixth Schedule to the principal Act, the following Schedule shall be added, namely: - "SEVENTH SCHEDULE GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5. Description of goods. Point of levy. Rate of tax. (1) (2) (3) 1. Goods other than those specified in First to Sixth Schedules; At the point of first sale in the State. 6 paise in the rupee. Provided that a dealer other than a casual trader and an agent of a non-resident dealer whose total turnover for a year is less than rupees two lakhs shall not be liable to pay tax in respect of the goods mentioned in this Schedule." 22. Amendment of the Second Schedule Amendment 17. In the Second Schedule to the principal Act, in the heading for the expression, "Section 5 (2) (b)", the expression "Section 5" shall be substituted. 23. Amendment of the Third Schedule Amendment 18. In the Third Schedule to the principal Act, - (1) in item 2, in column (1), (a) for sub-item (i), the following shall be substituted, namely :- "(1) Pig iron and cast iron including ingot, moulds and bottom plates"; (b) sub-item (ii) shall be omitted; (2) after item 2, the following item and entries relating thereto shall be inserted, namely: - "(z) Iron and Steel scrap, that is to say,- (i) Iron scrap, cast iron strip, runner, scrap and Iron skull scrap. when purchased by an electric arc furnace unit or an induction furnace unit in the State 4 paise in the rupee. (ii) Steel melting scrap in all forms including steel skull, turnings and borings. at the point of purchase by such unit and in all other cases at the point of purchase by the last dealer who buys in the State." (3) in item 6, in the entry in column (2), for the words "by a miller", the words "by an oil miller" shall be substituted. 24.