Repeal and

(1)Tl1e Daman and Diu SalesTax Act, 1964, as in force in Dunan and Diu (referred 4 of 1964. savings. to in this section as the "repealed Act"), is hereby repealed.

1. (2) Notwithstanding anythieg contained in sub-section (I), sr1c11 repeal shall 11ot affect

the previous operation ofthe repealedAct orany right, title, entitlement, obligatio~~ or liability

already acquired, accrued or incurred thereunder. . . .

1. (3) For the purposes of sub-section (2), anything done or any action taken i~lcluding

ally appointlhent, notification, notice, order, mle, form or certificate in the exercise of any

powers cot~ferred by or under the repealed Act shall bedeemed to have been done or taken in the exerciseofthe powers conferred by or under this Regulation, as ifthis Regulation were in force on the date on which such tl~ing wiu; done or action was taken, and all arrears oftax and other amounts duo at il~e commencement of this Regulation may be recovered as if they had accrued ~~r~tler Illis Regulatio~~.

~ -~ . - - -- -. - - UATEJ) 18T" ATJGUST, 2005.

1. (4) Save as otherwise provided it1 sub-sections (2) a~ld (3), the t~iention of particltlar

nlatters in sub-sections (2) iutd (3) shall not be held to prejudice,or affect the general

10 is,?. application of section 6 ofthe General Clauses Act, 1897 wit11 regard to the effect of repeal.

I SERIES - I No. : 05 1 I DATED laTH AUGUST, 2005. THE FIRST SCHEDULE * (See section 6) List of Exempfed Goods Serial GOODS Number. 1. Agricultural implement$ manually operated or animal driven. 2. Aids and implements used by handicapped persons. 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw. 4. Betel leaves. 5. Books, periodicals, news;apers and maps. * 6. Charakha, Ambar ~har&a, handlooms and handloom fabrics and Gandhi Topi. 7. Charcoal. 8. Cgarse grains other than paddy, rice and wheat. 9. Condoms and Contraceptives. 10. Cptton and silk yam in hank. Curd, Lussi, butter milk and separated milk. Earthen pot. Electricity energy. Firewood. , Fishnet, fishnet ropes and fishnet fabrics. Fresh milk and pasteurized milk. Fresh plants, saplings and fresh flowers. .Fresh vegetables and fruits. , . . .Garlic and ginger. Glass bangles. Human blood and blood plasma. Indigenous handmade musical instruments. Kudkuni, bindi, alta and sindur. 24. Meat, fish, prawn and other aquatic products when not cured nr frozen, eggs and livestock and animal hair. 25. National Flag.'

26. organic manure. . .

27.

~overnment, rupee note, when sold to the Resene Bank of India and cheques, whether loose or book form. , . 28. Raw WQO~.

SERIES - I No. : 05 i DATED laTH AUGUST, 2005. 29. ~emen'includin~ frozen semen. 30. Silk worm laying, cocoon and raw silk, 3 1. Slate and slate pencils. 32. Tender green coconut. 33. Toddy, Neera and Arak. 34.- Breads of all types except pizza bread. ' 35. Unprocessed and unbranded salt. 36.

Water other than aerated, mineral, distilldd, medicinal, ionic, battery,

de-mineralized water

kd water sold in sealed container.

37. Food grains including paddy, rice, wheat and pulses. - 38. Items which are subjected to levy of additional excise duty under the provisions

of the Additional Duties

ofExcise (G~ods of Special Importance)Act, 1957.

SERIES - I No. : 05 DATED laTH AUGUST, 2005. 1 THE SECOND SCHEDULE [See clause (a) of sub-section (I) of section 41

List of Goods Tmed at one per cent.

Serial GOODS Number. 1. Bullion. 2. Articles of gold, silver and precious metals including jewellery made from gold, silver and precious metals. 3. Precious stones and semi-precious stones. 4. Platinum Jewellery. 5. Noble metals.

SERIES - I No. : 05 DATED isTH AUGUST, 2005, F THE THmD SCHEDULE I [See clause (b) of sub-section (I) of section 41 List of Gooh Tmed at four per cent. I Serial GOODS Number. 1. Agricultural implements not operated manually or not driven by animal. 2. All equipments for communications such as, Private Branch gichange (PBX) and Electronic Private Automatic Branch Exchange (EPABX). 3. All intangible goods like copyright, patent, rep license, goodwill. 4. All kindsofbricksincluding!lyash bricks,rehctory bricksand asphalticroofing, earthen tiles. 5. All types of yarn other than cotton and silk yam in hank and sewing thread. Aluminium utensils and enameled utensils. Arecanut powder and betel nut. Bamboo. Bearings. Beedi leaves. Beltings. Bicycles, tricycles, cycle rickshaws and pa-. Bitumen. Bone meal. Pizza bread. Bulk drugs. j Castings. Centrifugal', monobloc and submersible pumps and parts thereof: Coffee beans and seeds, cocoa pod, green tea leaf and chicory. Chemical fertilizers, pesticides, weedicides insecticides, Plant growth promoters and Plant nutrients. Coir and coir products excludirig coir mattresses. Cotton and cotton waste.

. .

Crucibles. .- Declared goods as specified &ion 14 oflhe central ~ales Tax Act, 1956 other than items subjsdtd to levy of additional excise duty under the provisions ofAdditional Duties of Exch (Go,ods of Special Importance)Act, 1957. Edible oils, oil he md dc-oiled cake. I Electrodes.

SERIES - I No. : 05 DATED HTH AUGUST, 2005. 27. Exercise book, graph book and laboratory note book. 28. Ferrous and now-ferrous metals and alloys. 29. Fibres of all types and fibres waste. 30. Flour, atta, maida, suji, besaa. 3 1. Fried grams. Gur, jaggery, and edible variety of rub gur. Hand pumps and spare parts. Herb, bark, dry plant, dry root, commonly know as jari booti and dry flower. Hose pipes. Hosiery goods. Husk and bmn of cereals. . Ice. Incense sticks commonly known as, agarbani, dhupkathi or dhupbati. Industrial cables (High voltage cables, PVC or XLPE Cables, jelly filled cables). IT products including computeis, telephone and parts thereof, teleprinter and wireless equipment and parts thereof. ~erosenb oil sold through PDS. . . 43. Leaf plates and cups. 44. Murmuralu, pelalu, atukulu, puffed rice, muri. 45. Newm. 46. Napa Slabs (Rough flooring stones). 47. Ores and minerals.. 48. Tea. 49. Paper and newsprint. 50. pipes of all varieties including GI pipes, CI dipes, ductile pipes and PVC pipes. 51. Plastic footwear. 52. Printed material including diary, calendar. 53. Printing ink whether eoncenhated or solid excluding toner and cartridges. \ 54. Processed and branded salt. 55. . Pulp of bamboo, wood and paper. . . 56. ql coaches engheqand wagons. 57. Readmade garments. . . . . -58. ~aewabla energy deviets and spare parts. . . ' 9. Safetym&hes. .. <.

SERIES - I No. : 05 DATED laTH AUGUST, 2005. 63. Silk fabrics. 64. Skimmed milk puwder. 65. Solvent oils other than organic solvent oil. 66. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 67. Sports goods excluding apparels and footwear. 68. Starch. 69. Tamarind. 70. Tractors, threshers, harvesters and attachments and parts thereof. 71. Transmission towers. 72. Umbrella except garden upbrella. 73. Vanaspati (Hydrogenated vegetable oil). 74. Vegetable oil including gingili oil and bran oil. 75. Writing instruments. 76. Animal including fis$ fats, oils, crude, refined or purified. 77. Glycerol, crude, glycerol waters and glycerol lyes. 78. Vegetable waxes, bees -#ax. 79. Animal or vegetable fats boiled or oxidized or dehydrated. 80. Liquid glt~cose (non-medicinal), Dextrose syrup. 81. Denatured ethyl alcohol of Any strength. 82. Manganese ores and concentrates. 83. Copper ores and wncentrates. 84. Nickel ores and concentrates. , 85. Cobalt ores and wncentrates. 86. Aluminium ores and concentrates. 87. Lead ores and concentrates. 88. Zinc ores and concentrates. 89. Tin ores and concentrates. 90. Chromium ores and concentrates. 91. Tungsten ores and concentrates. 92. Uraniqm or thorium ores and wncentrates. 93. Molybdenum ores and wncentrates. 94. Titanium ores and mncenhates. 95. Nioblum, tantalum, vanadium or zirconium ores and wncentrates. 96. Precious metal ores and concentrates. 97. Other ores and concentldtes. 98. Granulated slag (slag sand) !?om manufacturing of iror. Jr steel.

SERIES - I No. : 05 I DATED 18~ AUGUST, 2005. - 99. Benzole. 100. Toluole. 101. Xylole. 102. Napthalene. 103. Phenols. 104. Creosole oils. 105. Normal Paraffin. Butadine. Bitumen. Flurine, chlorine, bromine and iodine. Sulphur, sublimed or precipitated, colloidal sulphur: i: Carbon (carbon blacks and other forms of carbon). ~ - Hydrogen, rare gases & other no-etals. Alkali or alkaline earth metals. Hydrogen chloride. Sulphuric acid and anhydrides. . Nitric acid, sulphonitric acids. Diphosphorous penataoxide, phosphoric acid. Oxides of boron, boric acids. Halides and halide oxides of non-metals. Sulphides of non-metals. Ammonia, anhydrous. Sodium hydroxide (causticsoda), potassium hydroxide (caustic potash) and soda ash. Hydroxide and peroxide of magnesium. Aluminum hydroxide. Chromium oxides and hydroxides. . ~hganese oxides. Iron oxides a7d hidroxides. . Cobalt oxides and hydrbxides. Titanium oxides. Hydrazine and hydroxylamine and their inorganic salts.

• • -- - . Ffurides, fluorosilicates; chlorides, chloride oxides. Chlorate and perchlorates, Bromates. Sulphides, Polysulphides. Dithionites and sulphoxylates. " SERIES - I No. : 05