SCHEDULE-I

[See sub-sections (1) and (2) of section 3)] Sl. No. Particulars of the goods on which tax is leviable Rate of tax 1 2 3 1. Apples contained in the boxes upto 10 Kg. capacity 50 paise per box. 2 Apples contained in boxes of more than 10 Kg. and upto 20 Kg. capacity. Rs. 1.00 per box. 3. Apples contained in any other packing or loose 50 paise per 10 kg. or part thereof. 4. Mangoes 50 paise per 10 kg. or part thereof. 5 Mandrin, Sweet Oranges including Kinnu 50 paise per 10 kg. or part thereof. 6 Apricots, Peaches, Plums 50 paise per 10 kg. or part thereof 7. Grapes 50 paise per 10 kg. or part thereof. 8. Bananas 50 paise per 10 kg. or part thereof. 9. Pears 50 paise per 10 kg. or part thereof. 10. All other fruits 50 paise per 10 kg. or part thereof. 11. Potatoes 25 paise per 10 kg. or part thereof 12. All other vegetables 25 paise per 10 kg. or part thereof. 13 Forest produce:- (a) Timber (Sawn, Hawkries, Dimdimas, logs, Ballies and Rough Axed of all sizes). Rs. 45.00 per quintal. (b) Khair wood (including rots or in any other form) Rs. 60.00 per quintal (c) Fuel wood and Chil pulpwood Rs. 10.00 per quintal. 14. Seeds: Seeds of all forest species like Deodar, Kail, Chil and broad leaved species Rs. 10.00 per 10 Kg. or part thereof. 15. Other Forest Produce: (i) Bhabar grass Rs. 5.00/- per quintal (ii) Bamboo, Barberies, Emblica offcianale (Amla fruit), resin Rs. 2.00 per 10 Kg. or part thereof (iii) Diescorea, Saussure lappa (Kuth), Reetha. Rs. 4.00 per 10 Kg. or part thereof (iv) Centiana Karu (Kaur), Jurinea Macrocephila (Dhoop) and Picrothiza carrosa (Kaur, Karu). Rs. 5.00 per 10 Kg. or part thereof (v) Juglansregia (Akhrot bark and fruit), Violserpens Violaodorata (Banafsha) and Chilgoza Rs. 10.00 per 10 Kg. or part thereof (vi) Carum Carvi (Kala Zeera) and Katha (excluding Kutch). Rs. 30.00 per 10 Kg. or part thereof (vii) Rauwolfia Serpantina (Rauwolfia) Rs. 75.00 per 10 Kg. or part thereof. (viii) Merchella Esculents (Guchhie) Rs. 30 per 10 Kg. or part thereof. (ix) Kutch . Rs. 1.70 per 10 kg. or part thereof. 16. (a) Bricks Rs. 45/- per thousand. (b) Bajri Rs. 7.00 per ton. (c) Sand Rs. 7.00 per ton. (d) Other minerals (excluding Barytes, Shale and Rock Salt). Rs. 7.00 per ton 17. Cement Rs.3/-per bag of 50 Kg. 18 Brick bats Rs. 22/- per ton. 19 Clinker Rs. 70.00 per ton. 20. Prepared explosive, safety fuses, detonating caps detonators and propellant powder. Rs. 5.00 per Kg. Or- part thereof . Explanation.- For the purposes of this Schedule "Timber" means all wood whether cut up or fashioned or hollowed out for any purpose or not but excluding fuel wood. Sl No. 17. Other Forest Produce: (a) Bamboo (i) From 29.4.78 to 21.8.85 Rs. 1.50 per quintal. (ii) From 22.8.85 to 23.4.91 Rs. 5/- per quintal (iii) From 24.4.91 onwards Rs. 10/- per quintal (b) Katha (i) From 29.4.78 to 23.4.91 Rs. 150 per quintal. (ii) From 24.4.91 to 10.12.92 Rs. 500/- per quintal (iii) From 11.12.92 onwards Rs. 250/- per quintal. (c) Resin (i) From 29.4.78 to 8.4.79 Rs. 12.50 per quintal (ii) From 9.4.79 to 23.4.91 Nil (iii) From 24.4.91 onwards Rs. 20/- per quintal. (d) Diescorea (i) From 29.4.78 to 21.8.85 Rs. 14/- per quintal (Dry). (ii) From 22.8.85 onwards Rs. 28/- per quintal. (e) Barberies (i) From 29.4.78 to 21.8.85 Rs. 10/- per quintal (Dry). (ii) From 22.8.85 onwards Rs. 20/- per quintal (Dry). (f) Carum Carvi (Kala-zeera). (i) From 29.4.78 to 21.8.85 Rs. 200/- per quintal (Dry). (ii) From 22.8.85 onwards Rs. 400/- per quintal (dry) (g) Emblica offcianale (Amla Fruit) (i) From 29.4.78 to 21.8.85 Rs. 2.50 per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 5/- per quintal(Dry). (iii) From 24.4.91 onwards Rs. 10/- per quintal (Dry). (h) Centiana Karu (Kaur) (i) From 29.4.78 to 21.8.85 Rs. 25/- per quintal (Dry). (ii) From 22.8.85 onwards Rs. 50/- per quintal (Dry). (i) Jurinea Macrorephila (Dhoop) (i) From 29.4.78 to 21.8.85 Rs.5/- per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 10/- per quintal (Dry) (iii) From 24.4.91 onwards Rs. 50/- per quintal (Dry). (j) Juglansregia (Akhrot bark and fruit) (i) From 29.4.78 to 21.8.85. Rs. 10/- per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs 20/- per quintal (Dry). (iii) From 24.4.91 onwards Rs. 100/- per quintal (Dry). (k) Merchella esculenta (Guchhie) (i) From 29.4.78 to 21.8.85 Rs. 2,000/-per quintal (Dry). (ii) From 22.8.85 to 25.4.89 Rs.4,000/- per quintal (Dry) (iii) From 26.4.89 23.4.91 Rs.2,000/- per quintal (Dry). (iv) From 24.4.91 to 31.5.91 Rs. 5000/- per quintal (Dry). (v) From 1.6.91 onwards Rs. 3000/- per quintal (Dry). (l) Picrothiza Karrosa (Kaur, Karu) (i) From 29.4.78 to 21.8.85 Rs. 25/- per quintal (Dry). (ii) From 22.8.85 to onwards Rs. 50/- per quintal (Dry). (m) Ranwolfia Serpantina (Rauwolfia (i) From 29.4.78 to 21.8.85 Rs. 250 per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 500/- per quintal (Dry) (iii) From 24.4.91 onwards Rs. 750/- per quintal (Dry). (n) Saussurea Lappa (Kuth) (i) From 29.4.78 to 21.8.85 Rs. 15/- per quintal (Dry) (ii) From 22.8.85 onwards Rs. 30/- per quintal (Dry). (o) Terminala chebula (Hara fruit). (i) From 29.4.78 to 21.8.85 Rs. 10/- per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 20/- per quintal (Dry) (iii) From 24.4.91 onwards Rs. 40/- per quintal (Dry). (p) Violaserpens Violaodorata (Banfasha) (i) From 29.4.78 to 21.8.85 Rs. 50 per quintal (Dry). (ii) From 22.8.85 onwards Rs. 100/- per quintal (Dry). (q) Reetha (i) From 29.4.78 to 21.8.85 Rs. 10/- per quintal (Dry). (ii) From 22.8.85 onwards Rs. 40/- per quintal (Dry). (r) Chillgoza (i) From 29.4.78 to 21.8.85 Rs. 75/-per quintal (Dry). (ii) From 22.8.85 onwards Rs. 150/- per quintal (Dry). (s) Terminalia belerica (Behra Fruit). (i) From 29.4.78 to 21.8.85 Rs. 10/- per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 20/- per quintal (Dry) (iii) From 24.4.91 onwards Rs. 40/- per quintal. (t) Bhabar grass (i) From 29.4.78 to 21.8.85 Rs. 0.50 per quintal (Dry). (ii) From 22.8.85 to 23.4.91 Rs. 1/- per quintal (Dry). (iii) From 24.4.91 onwards Rs. 5/- per quintal (Dry). 18. (a) Bricks (i) From 22.8.85 to 23.4.91 Rs. 25/- per thousand (ii) From 24.4.91 onwards Rs. 30/-per thousand. (b) Lime Stone (i) From 22.8.85 to 16.12.85 Rs. 10/ per ton. (ii) From 17.12.85 to 30.4.88 Rs. 5/- per ton. (iii) From 1.5.88.to 23.4.91 Rs. 10/- per ton. (iv) From 24.4. 91 to 31.5.91 Rs. 50/- per ton. (v) From 1.6. 91 onwards Rs. 25/- per ton. (c) Bajri (i) From 22.8. 85 to 23.4. 91 Rs. 5/- per ton. (ii) From 24.4.91 to 30.10.94 Rs. 10/- per ton. (iii) From 31.10. 94 onwards Rs. 5/- per ton. (d) Sand (i) From 22.8. 85 to 23.4.91 Rs. 5/- per ton. (ii) From 24.4. 91 to 30.10. 94 Rs. 10/- per ton. (iii) From 31.10. 94 onwards Rs. 5/- per ton. (e) Other minor minerals .(i) From 22.8. 85 to 23.4.91 Rs. 5/- per ton. (ii) From 24.4. 91 onwards Rs. 10/- per ton. 19. Cement (i) From 22.8. 85 to 30.4.88 Rs. 1/ per bag of 50 Kg. (ii) From 1.5. 88.to 23.4.91 Rs. 1.50/- per bag of 50 Kg.. (iii) From 24.4. 91 to 30.5. 94 Rs. 2/- per bag of 50 Kg. (iv) From 31.5. 94 onwards Rs. 3/- per bag of 50 Kg. 20. Brick bats (i) From 24.4. 91 to 31.5.91 Rs. 20/- per ton. (ii) From 1.6. 91 onwards Rs. 15/- per ton. 21. Clinker (i) From 23.9. 91 to 27.10. 94 Rs. 30/- per ton (ii) From 28.10. 94 onwards Rs. 60/- per ton. 22. All types of yarn (excluding woollen yarn). (i) From 31.5. 94 to 31.7. 94 Rs. 0.75 paise per Kg. or part thereof. (ii) From 1.8. 94 onwards Rs. 0.20 paise per Kg. or part thereof. 23. Prepared explosives, safety fuses, detonating fuses, detonating caps, detonators and propellant powder. From 31.5. 94 onwards Rs. 5/- per Kg. or part thereof. Note.- In this Schedule the word "onwards" shall mean the period ending on the day immediately before the appointed day.