section Schedule-II
[See sub-section (1) of section 3-B and section 21-A]
Himachal Pradesh Passengers and Goods Taxation Act, 1955Sl. No. | Particulars of the goods on the transport of which additional goods tax is leviable | Rate of additional goods tax. 1. | 2. | 3. 1. All type of yarn (excluding woolen yarn) | Rs. 3.00 per 10 kg. or part thereof. 2. All type of conductors and aluminium wire rods. | Re. 1.00 per 10 kg. or part thereof. 3. (a) Bajri, sand and other minerals (excluding Lime stone, Granite and Marble, Marble Chips and Pieces) | Rs. 7.00 per ton. (b) Lime-stone | (i) From 1-10-96 to 31-12-1996: Rs. 7.00 per ton. | (ii) From 1-1-1997: Rs. 25.00 per ton. 4. Bricks | Rs. 30.00 per thousand 5. Brick bats | Rs. 15.00 per ton. 6. Carpets of all types | Rs. 10.00 per 10 kg. or part thereof. 7. Cement and Clinker | Rs. 60.00 per ton. 8. Forest produce: (a) Timber (Sawn, Hawkries, Dimdimas, Logs, Ballies and Rough Axed of all sizes). | Rs. 45.00 per cum. (b) Khair wood (including roots or in any other form). | Rs. 60.00 per quintal. (c) Fuel wood and chil pulp wood | Rs. 10.00 per quintal. (d) Other Forest Produce: (i) Bhabar grass | Rs. 5.00 per quintal. (ii) Bamboo, Barberies, Emblica Officianale (Amla fruit) and resin. | Rs. 2.00 per 10 kg. or part thereof. (iii) Diescorea, Saussurea lappa (Kuth), Reetha, Terminalia Chebula (Harar fruit) and Terminalia belerica (Behera fruit). | Rs. 4.00 per 10 kg. or part thereof. (iv) Centiana Karru (Kaur), Jurinea Macroprephila (Dhoop) and Picrothiza Karrosa (Kaur, Karu). | Rs. 5.00 per 10 kg. or part thereof. (v) Juglansregia (Akhrot bark and fruit), Violserpens Violaodorata (Banafsha), Chilgoza and Seeds of all forest species like Deodar, Kail, Chil and broad leaved species. | Rs. 10.00 per 10 kg. or part thereof. (vi) Carum Carvi (Kala-zeera) and Katha. | Rs. 30.00 per 10 kg. or part thereof. (vii) Rauwelfia serpantina (Rauwolfia). | Rs. 75.00 per 10 kg. or part thereof. (viii) Merchella esculenta (Guchhie) | Rs. 30.00 per 10 kg. or part thereof. 9. Fruits (excluding dry fruits not otherwise specified). | 50 paise per 10 kg. or part thereof. 10. (a) Granite and Marble including Marble Chips and pieces. | 75 paise per 10 kg. or part thereof. (b) Lime-stone-chips | 7 paise per 10 kg. or part thereof. 11. Prepared explosives, safety fuses, detonating fuses, detonating caps, detonators and propellant powder. | Rs. 5.00 per 10 kg. or part thereof. 12. Vegetables including potatoes | 25 paise per 10 kg. or part thereof.
Explanation.- For the purpose of this Schedule,- (a) 'Timber' means all wood whether cut up or fashioned or hollowed out for any purpose or not but excluding fuel wood, and (b) 'Conductor' means any wire use in transmission of electric energy or any other form of power.
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