Schedule II

1. Substituted by Act 15 of 1988 w.e.f. 1.1.1959 Goods on the sale of which a single point tax is leviable on the first or earliest of successive dealers in the State under section 5(3)(a) Sl.No. Description of goods Rate of Tax 1 2 3 PART A 1 Adhesives of all kinds including gum, glue 1[adhesive solution, gum paste lapping compound, liquid M-seal, epoxy, shellac, vulcanising solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes] and resin. 2[Sixteen percent] 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.4.2000 again substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 2 Aeroplanes, helicopters, jet planes, gliders and all other types of flying machines (other than balloons) and parts and accessories thereof. 1. Substituted by Act 9 of 2000 w.e.f. 1.4.2000 again substituted by Act 5 of 2002 w.e.f. 1.4.2002 and 1[Sixteen percent] again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1[3. Agarbathi 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2[Four percent] ] 1[3-A. Agricultural implements (other than those specified in Fifth Schedule), that is to say,- Cultivators, disc- ploughs and mould board ploughs, land-levellers, cage wheels, disc harrows, sub- soilers, ridgers, shovels 2[Seed Sowing equip- ments, Blade Harrow, Rotavator, combined Harvestor, Post-hole Digger, Rotary Ditcher] 2 3 [,Threshers, Chaff cutters] and parts thereof 1. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 3. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. Four percent] 1[4. Air coolers, air conditioners, air conditioning plants, cold storage plants and equipments and parts and accessories thereof. 1. Substituted by Act 11 of 1993 w.e.f. 1.4.1993. 2[Twenty percent] ] 2. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 5. Aluminium, that is to say,— (i) Aluminium semis (ingots, slabs, blocks and billets of all qualities, 1957: KAR. ACT 25] Sales Tax shapes and sizes.) 1[Four percent] (ii) Aluminium sheets, circles, hoop, 1[Twelve percent] strips and rolls. (iii) Aluminium bars (rods, rounds, squares, flats, octagons and hexagons, in coil form as well as straight lengths.) 1[Twelve percent] (iv) Aluminium tubes (round and squares) of all diameteres and lengths including tube fittings. 1[Twelve percent] (v) Aluminium wire rods and wires rolled or drawn. 1[Twelve percent] (vi) Aluminium structurals (angles, joists, channels, tees, sheets piling sections, Z sections or any other extruded sections). 1[Twelve percent] 1[(vii) Aluminium foils, aluminium oxide, aluminium grains, aluminium powder, aluminium tape. 2[Twelve percent] ] 1[5A. Aluminium utensils other than those specified elsewhereintheSchedule 2[Four percent] ] 1[6. Animal feed and feed supplements, i.e., pro-cessed commodity sold as `Poultry Feed', `Cattle Feed', `Pig Feed', `Fish Feed', `Fish meal', `Prawn Feed', `Shrimp Feed' and feed supplements and mineral mixture concentrates, intended for use as feed supplements. 2[One percent] ] 7. Arc carbons. 2[Twelve percent] 8. Arecanut. 1[Four percent] 9. Arms of all kinds including guns, rifles, revolvers, pistols and ammunition for the same. 1[Twenty percent] PART B 1. Bamboo (whether whole or split) 1[Eight percent] 1[1A. Article made of Bamboo other than Furniture 2[Eight percent] ] 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. Sales Tax [1957: KAR. ACT 25 2. Batteries and parts thereof but excluding dry-cells and dry-cell batteries. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1[Sixteen percent] 3. Beedi leaves 1[Four percent] 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 4. Bearings, that is, Ball or Roller bearings (all kinds). 1[Twelve percent] 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 5. Bicycles, tandem cycles, cycle combinations, cycle-rickshaws, perambulators, children's tricycles and similar articles and parts and accessories thereof including their tyres, tubes and flaps. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[Four percent] 6. Blasting gun powder and other mechanical explosives. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1[Four percent] 7. Bone meal. 1[Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[7A. Books other than those mentioned 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. in the Fifth schedule. Four percent] 8. Brass, that is to say,— (i) Brass circles, sheets and strips. 1[Twelve percent] again substituted by Act 26 of 2004 w.e.f. 1.8.2004. (ii) Brass utensils (Kitchenware). 1[Eight percent] (iii) Articles made of brass, including brass rods, rounds, squares and flats but excluding those speci- fied in items (i) and (ii) above and those specified elsewhere. 1[Twelve percent] again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[8A. Bread 2[and bun] 3[Four percent] ] 1[9. Bricks of all kinds other than 2[country bricks] 3[,refractory bricks 4[Four percent] ] and the like] again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 10. Bronze, that is to say,— (i) Bronze utensils (Kitchen-ware). 1[Eight percent] 1957: KAR. ACT 25] Sales Tax (ii) Articles made of bronze including bronze rods, rounds, squares and flats but excluding those specified in item (i) above and those specified elsewhere 1[Twelve percent] again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 again substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 4. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and again substituted Act 30 of 2003 w.e.f. 1.6.2003 and 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1[11. Bullion and specie. One percent] 1. Omitted by Act 4 of 1999 w.e.f. 1.4.1999 & inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1[12. Butter and ghee 2[Twelve percent] ] 1. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. 2. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 again substituted by Act 26 of 2004 w.e.f. 1.8.2004. PART C 1. Camphor of all kinds. 1[Eight percent] 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted by Act 3 of 2004 w.e.f. 29.1.2004 1[2. Candles 1. Omitted by Act 4 of 1992 w.e.f. 1.4.1992 & inserted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2001 w.e.f. 1.4.2001 2[Four percent] ] 1[2A. (i) Cane whole or split 2[Eight percent] (ii) Articles made of Cane other than Furniture 2[Eight percent] ] 3. Carpets. 1[Twenty percent] 4. Cashew, that is to say,— (i) Raw cashew. 1[Four percent] (ii) Cashew kernel. 1[Eight percent] and again substiuted by Act 26 of 2004 w.e.f. 1.8.2004. 1[(iii) Cashew shell oil 2[Four percent] ] 5. (i) Cassette tape recorders (audio and video) and parts and accessories thereof. 1[Sixteen percent] and again substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1[(ii) (a) Audio and Video blank cassettes 2[Twelve percent] and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and by Act 5 of 2001 w.e.f. 1.4.2001. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and by Act 5 of 2001 w.e.f. 1.4.2001. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 (b) Audio and Video recorded Sales Tax [1957: KAR. ACT 25 cassettes 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 26 of 2004 w.e.f. 1.8.2004. (c) Parts and accessories of cassettes 1[Twelve percent] and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 26 of 2004 w.e.f. 1.8.2004 (d) Audio and Video Magnetic Tapes 1[Twelve percent] ] and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 26 of 2004 w.e.f. 1.8.2004 1[(iii) Head cleaners (all kinds of audio and video cassette players and recorders and lubricants specially used in electronic goods 2[Twelve percent] ] and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 26 of 2004 w.e.f. 1.8.2004 1[5A. x x x] 6. Castor oil other than those qualifying as Toilet Goods. 1[Four percent] 1[7. (i) Cement. 2[Twenty percent] (ii) Cement concrete mixture 1[Twelve percent] ] 26 of 2004 w.e.f. 1.8.2004 8. Cereals and pulses, that is to say,— 1[(i) x x x] (ii) Pulses (whether whole or separated and whether with or without husk) other than those mentioned in the Fourth Schedule. 1[One percent] 1[(iii) (a) Atta, maida and soji of wheat Four percent] (b) Flour and soji of maize grits and flakes of maize; bran of maize; 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 by Act 30 of 2003 w.e.f. 1.6.2003 and substituted by Act 1. Omitted by Act 6 of 1995 w.e.f. 1.4.1995. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and further Substituted by Act 26 of 2004 w.e.f. 1.8.2004. and maize products Four percent] 1[(iv) Flour, chunni and husks of pulses Rice, Soji, Bran of Rice, Wheat and Poha. One percent] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1957: KAR. ACT 25] Sales Tax 1[(v) Fried gram 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 5 of 2001 w.e.f. 1.4.2001 2[One percent] ] and again Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[8A. Cheese. 2[Twelve percent] ] 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989 & substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 30 of 2003 w.e.f. 1.6.2003 again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 9. Chinaware, porcelainware and stone- ware (articles) other than those falling 1[Sixteen percent] 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002 under any other entry and again substituted by Act 30 of 2003 w.e.f. 1.6.2003. 10. Charcoal. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 1[Four percent] 1[10A. Chemicals of all kinds including copper sulphate, caustic soda, dyes and Sulphur 2[Four percent] ] 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 11. (i) Chemical fertilizers other than those falling under item (ii). Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. (ii) Chemical fertilizer mixtures of two or more chemical fertilizers on the turnover relating to components thereof, viz. individual chemical fertilizers which have not already suffered tax. 1[Four percent] (see Explanation II) 12. Chicory. 1[Four percent] 13. Cigarette filters. 1[Sixteen percent] by Act 26 of 2004 w.e.f. 1.8.2004. 14. Cigar and Cigarette cases, holders and lighters, tobacco pipes. 1[Sixteen percent] 15. Cinematographic, photographic and other cameras, projectors, enlargers, lenses and parts of and accessories to such cameras, cinematographic projectors and enlargers and plates and cloth required for use therewith. 1[Sixteen percent] 1[15A. Photo frames and Photo mounts 2[Twelve percent] ] 16. Clocks, timepieces and watches (all kinds) and parts thereof 1[including 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998, by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 watch straps, chains and bracelets (other than those made of noble metals).] 2[Sixteen percent] 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 17. Cocoa pods, beans and powder. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1[Four percent] 1[17A. 2[Coconut oil sold in consumer sachets, bottles or tins of 200 grams or 200 mililitre each or less, including when such consumer containers are sold in bulk in a common container] 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 3. Substituted by Act 5 of 2002 w.e.f. 1.4.2002 3[Twenty percent] 1[18. Coffee, that is to say,— 2[(i) Coffee including coffee beans and coffee seeds (whether raw or roasted) excluding those covered by serial Number 3 of Third Schedule and in items (ii), (iii) and (iv) below. 3[Eight percent] ] 1. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. 2. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. (ii) Coffee powder excluding french coffee, instant coffee and coffee drink. 1[Eight percent] (iii) Instant Coffee. 1[Sixteen percent] 1[ (iv) French Coffee 2[Four percent] ] ] 19. (i) Coir products (other than coir rope, coir fibre and coir yarn) not falling under item (ii) below. 1[Four percent] substituted by Act 26 of 2004 w.e.f. 1.8.2004. (ii) Rubberised coir products 1[Twelve percent] 1[20. (i) Computers, of all kinds namely, main frame, mini, personal, micro computers and the like 3[xxx] and their parts. 2[Twelve percent] (ii) Peripherals, that is to say,— 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and substituted by Act 30 of 2003 w.e.f. 1.6.2003 and 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 3. Omitted by Act 5 of 2001 w.e.f. 1.4.2001. (a) All kinds of printers and their parts, namely:— 1[Twelve percent] 1957: KAR. ACT 25] Sales Tax Dot matrix, ink jet, laser, line, line matrix and the like. (b) Terminals, scanners, multimedia kits, plotters, modem and their parts. 1[Twelve percent] (iii) Computer consumable namely:_ stationery, floppy disks, CD ROMs, DAT tapes, printer ribbons, printer cartridges and cartridge tapes. 1[Eight percent] ] 2[(iv) Computer Cleaning kit 1[Twelve percent] ] 1[(v) Computer Software 2[Twelve percent] ] 1[21. (i) Confectionery 2[Twelve percent] (ii) Cakes and Biscuits 1[Sixteen percent] ] 22. Containers, that is to say,— (i) Paper boxes, folding cartons, paper bags, carrier bags, card board boxes, corrugated boxes. 1[Four percent] (ii) Tin plate containers (cans and boxes), steel and aluminium drums and crates, aluminium tubes and collapsible tubes. 1[Four percent] (iii) Plastic, polyvinyl chloride and polythene bottles, jars, boxes, crates, cans, carboys, drums and bags (other than 2[plastic] woven sacks). 1[Four percent] (iv) Wooden boxes, crates, casks and containers. 1[Four percent] (v) Glass jars and carboys. 1[Four percent] (vi) 1[Plastic woven sacks] 1[Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 5. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. Sales Tax [1957: KAR. ACT 25 1[(vii) Metallic gas cylinders 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989. 2. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2[Four percent] ] 2[22A. Cooking gas other than those specified elsewhere in this schedule. 1[Twelve percent] ] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and substituted by Act 5 of 2002 w.e.f. 1.4.2002. 2. Inserted by Act 16 of 1989 w.e.f. 1.4.1989. 23. Copper that is to say,— (i) Copper, circles, sheets and strips. 1[Twelve percent] (ii) Copper utensils (Kitchen-ware). 1[Eight percent] (iii) Copper ingots and copper wire other than insulated wire. 1[Four percent] (iv) Articles made of copper including copper rods, rounds, squares and flats excluding those specified in items (i) to (iii) above and those specified elsewhere. 1[Twelve percent] 1[24. x x x] 1[25. Cotton waste 2[Four percent] 25A. Cotton yarn waste 1[Four percent] ] 1[25B.Cotton beds, Cotton pillows, Cotton quilts and their covers made of cotton 2[Four percent] ] 1[ 26. (i) Crockery 2[Sixteen percent] (ii) Cutlery and Table and Household Glassware 1[Sixteen percent] ] PART D 1. Deodorants, disinfectants, germicides not falling under any other entry. 1[Sixteen percent] 2. Dictaphones and other similar apparatus for recording sound and parts thereof. 1[Sixteen percent] 1957: KAR. ACT 25] Sales Tax 3. Diesel engines and 1[parts and accessories thereof.] 2[Twelve percent] 4. Dry-cells and dry-cell batteries. 1[Sixteen percent] 3[5. x x x] 6. Druggets and durries. 1[Twelve percent] 1[7. x x x] PART E 1. Edible oils other than 1[coconut oil specified in Serial Number 17-A] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 3. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. of Part ‘C the edible oils falling under 2[Serial Number 42-A] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. of the Fifth Schedule: (i) Non-refined. 1[Four percent] (ii) Refined. 1[Four percent] (iii) Hydrogenated oils and cooking medium. 1[Eight percent] 2. Electrical goods, that is to say,— (i) Grinders, mixers, blenders, hair 1[Twelve percent] dryers, shavers, 2[x x x] , heaters, cooking ranges, boilers, ovens, hot plates, coil stoves, geysers, 2[x x x] , floor polishers, juice extractors, cream whippers, egg beaters, ironers, massage apparatus, kettles, sauc- epans, steamers, coffee makers, cookers, egg boilers/frying pans, toasters, coffee roasting appliances, room heaters and ice-cream churners and parts and accessories of all such goods. (ii) Electrical earthernware and porcelain. 1[Twelve percent] 1[(iii) Electrical goods, instruments, apparatus and appliances (Other than the appliances falling under item (i) above), including 2[Fans] and tube lights and parts and accessories 3[Twelve percent] ] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 2. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 30 of 2003 w.e.f. 1.6.2003 and again substituted by Act 26 of 2004 w.e.f. 18.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Omitted by Act 9 of 2000 w.e.f. 1.4.2000 & inserted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 Sales Tax [1957: KAR. ACT 25 1[(iv) Electric bulbs 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 2[Twelve percent] ] 1[(v) Washing machines; vacuum cleaners; 2[x x x] ; air circulators; and voltage stablizers 3[Sixteen percent] 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000 2. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. (vi) Transformers, transmission wires and towers; ACSR conductors; and cables 1[Sixteen percent] ] 3. Electrodes, that is, all kinds of welding electrodes, graphite ele-ctrodes including anodes, welding rods, soldering rods and soldering wires. 1[Twelve percent] 1[4. Electronic goods and parts and acce- ssories thereof other than those falling under any other entry of this Schedule. 2[Sixteen percent] ] 1[5. x x x] PART F 1. Fibreglass sheets and articles made of fibreglass excluding helmets. 1[Sixteen percent] 2. Films, that is to say,— (i) Photographic films including photographic paper. 1[Eight percent] (ii) Cinematographic films. 1[Eight percent] (iii) X-ray films. 1[Eight percent] 3. Fire fighting equipments and devices except those specified elsewhere. 1[Twelve percent] 1[4. Firewood Four percent] 5. Fireworks. 1[Sixteen percent] 1[5A. x x x] 6. Foamed rubber, plastic foam or any other synthetic foam articles such as sheets, cushions, pillows, mattresses and the like. 1[Sixteen percent] 1[7. (i) Garden and beach umbrellas 1957: KAR. ACT 25] Sales Tax and parts thereof. 2[Twelve percent] (ii) Folding umbrellas and parts thereof. 1[Eight percent] ] 8. Food and non-alcoholic drinks, that is to say,— (i) Ready to serve foods, processed foods, semi-cooked or semi-processed food- stuffs,fruits (other than dry fruits including almonds, walnuts and pista), dried vegeta-bles (whether cooked or not), fruit and vegetable products (other than those falling under items (ii), (iii) and (iv) below) when sold in tins, cans, bottles or in any kind of sealed containers. 1[Sixteen percent] (ii) Baby foods including milk powder (sold in sealed containers or otherwise). 1[Sixteen percent] (iii) Aerated water including soft drinks whether or not flavoured or sweete- ned and whether or not containing vegetable or fruit juice or fruit pulp when sold in bottles, tins, cans or in any kind of sealed containers but excludingsoftdrinkconcentrates. 1[Sixteen percent] (iv) Instant mix, such as, jamoon mix, idli mix, ice-cream mix, jelly mix and the like; sambar and rasam powders and pastes, masala powders and pastes, curry powders and pastes and the like; soft drink concentrates (other than fruit and vegetable concen- trates) whether in liquid or powder or crystal form. 1[Sixteen percent] (v) Articles of food and drinks including sweets and sweet meats but excluding those falling under items (i) to (iv) above and those falling under any of the entries in this schedule, when sold— 1. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Omitted by Act 5 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989 & omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. (a) in places other than those falling under sub-item (b) below. 1[Twelve percent] (b) in 1[or by] Three Star, Four Star and 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 Five Star hotelsasrecognised by Tourism Department, Govern- ment of India. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 1[Twenty percent] (vi) Soya milk. 1[Twelve percent] (See Explanation VII) 1[(vii) Meat and dressed chicken sold in sealed containers 2[Eight percent] ] 2. Substittued by Act 26 of 2004 w.e.f. 1.8.2004. 9. Food preservatives, food colours and food flavouring essences. 1[Twelve percent] 1[10. Footwear 2[Twelve percent] ] 2. Substittued by Act 26 of 2004 w.e.f. 1.8.2004. 1[10A. Forest products that is to say,— Nuxvomica, rita, soapnut, antwal haleela, harda fruits and seeds, Kaadu seege bark, Mardi devidevi Myrobalan barks, Rousa grass, tamala patra. 2[Eight percent] ] 11. Footwear polishers 1[shoe care kit, shoe laces] 2[Twelve percent] 1[11A. Furnace oil, transformer oil and coolants 2[Sixteen percent] ] 1[12. (i) Furniture of all kinds (other than steel furniture and moulded furniture) and of all descriptions, made of any material including furniture in knockdown condition, treasure chests, safes and parts and accessories thereof. 2[Sixteen percent] (ii) Steel furniture and moulded furniture 1[Sixteen percent] ] 13. Furs and Skins (other than those falling under Fourth Schedule) and articles made therefrom but excluding those falling under any other entry. 1[Sixteen percent] 1[14. Fax machines and parts and accessories thereof. 2[Sixteen percent] ] 1957: KAR. ACT 25] Sales Tax PART G 1. Galvanised iron buckets. 1[Eight percent] 2. Glass sheets and all articles made of glass 1[excluding glass bottles, table and household glassware] 2[glass mirror] 3[Sixteen percent] 3. Glycerine. 1[Eight percent] 4. Gold thread, that is, all kinds of jari including metallic yarn, metallic jari yarn, metallic plastic yarn, polyester film yarn and radiant yarn. 1[Four percent] 1[4-A.Gotta and Nakki 2[Four percent] ] 1[5. Gramophones of every description including radio gramophones and parts and accessories thereof 2[Twelve percent] ] 1[6. Gramophone Records, Compact Discs including Gramophone needles 2[Twelve percent] ] 1[6-A. Gunny bags, bardans, batars hessian cloth and jute twine 2[Four percent] ] 1[7. Gypsum. 2[Four percent] ] PART H 1[1. Hardware, that is to say,— (i) Bolts, boltends, rivets, nuts, hinges, screws, screw hooks, screw rings, screw studdings, self-tapped screws, door closers, wheels, blocks, clamps, gun-metal fittings, curtain rods, 2[venetian blinds, vertical blinds, emery cloth, emery paste, emery powder, coated abrasives] grinding stones, locks and padlocks of all kinds, washers, springs, spring washers, panel pins, glass wool, steel wool, abrasives, nails, wire nails, made of base metals 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 1. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substittued by Act 26 of 2004 w.e.f. 1.8.2004 1. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 5. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 1. Inserted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2001 w.e.f. 1.4.2001. Sales Tax [1957: KAR. ACT 25 or alloys thereof. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.199 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3[Twelve percent] 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (ii) Fittings of doors,windows, furniture made of base metals or alloys thereof other than those specified elsewhere. 1[Twelve percent] (iii) Metallic barbed wire, wire mesh, plaster meshes and metallic wire nettings. 1[Twelve percent] (iv) Paint brushes. 1[Twelve percent] ] 2[1-A. Handicrafts that is handicrafts made out of brass, bronze, copper and other metals, Bidariware, hand made pottery items, hand crafted items made of stone, marble, wood, hand made lamps, Art works, dokra items, coconut shell articles, conch and shell articles palm leave articles, papiermache article, screwpine article, straw article, wood carvings and wood figures, wooden inlaid article 1[Twelve percent] 1]2 2. Helmets. 1[Eight percent] 1[3. Hosiery (except hosiery cloth in lengths), of all kinds. Four percent] ] 1[4. Husks that is to say, cashew husk, cashew shell, 2[x x x] cocnut shell, coffee husk, groundnut husk, groundnut shell maize husk 3[Four percent] ] PART I 1[1. Ice, Ice fruit, Ice candies and Ice creams of all kinds. 2[Sixteen percent] ] 1[2. x x x] 3. Industrial gas, such as oxygen, acetylene, nitrogen and the like. 1[Sixteen percent] 4. Inks of all kinds. 1[Twelve percent] 1957: KAR. ACT 25] Sales Tax 1[5. Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides and 3[plant regulators and plant growth nutrients] excluding copper sulphate. 2[Four percent] ] 1[6. (i) Ivory and sandalwood articles 2[Sixteen percent] (ii) Rosewood articles excluding door frames, window frames, shutters and furniture. 1[Sixteen percent] ] PART J 1. Jaggery (gur). 1[One percent] 1[2. Jewellery and articles of gold 2[,silver and other Noble metals] whether or not studded with precious or semi-precious stones. 3[Four percent] ] 1[3. Jute-cum-Polypropylene coverings. 2[Twelve percent] ] PART K 1. 1[Kerosene 2[x x x] ] 3[Twenty percent] 1[1A. Kirana goods, that is to say,— (i) 2[x x x] , Methi, poppy seeds (kaskas), 2[x x x] , 2[x x x] , corriander (dhaniya), 2[x x x] , Shajeera, somph, katha, azwan, kesar, kabab chini, bhojur phool, tejpatha, japatri, nut-meg(maratha- moggu), kalhoovu, wetdates, dry dates, saigo kharbhuj seeds 3[Hingu (Asafoetida)] and branded honey. 4[Four percent] (ii) Cardamom,pepper,cinna- 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 3. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 2. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 3. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Omitted by Act 11 of 1993 w.e.f. 1.4.1993. 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 3. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 4. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 Sales Tax [1957: KAR. ACT 25 mon, dalchinny, cloves. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1[Four percent] (iii) Dry fruits including almonds walnuts and pista 2[Eight percent] ] 1[(iv) Cummin seeds (Jeera); dry chillies; turmeric and tamarind 2[Four percent] ] 2. Kitchenware coated with heat resistant coatings and used for cooking as well as serving. 1[Sixteen percent] 3. Kitchenware and utensils made of Aluminium or other non-ferrous metals and coated with stick resistant coatings. 1[Sixteen percent] PART L 1. 1[Laminated, impregnated or coated matting materials such as linoleum including PVC (Vinyl) materials generally used for floor covering (other than floor tiles).] 2[Sixteen percent] 2. Laminated packing materials (all kinds) including hessian based paper,polytheneand hessian based paper, high density polythene fabric based paper and bituminised water- proof paper but excluding those specified else where. 1[Four percent] 1[3. Leather goods other than the goods falling under serial number 16 of Fifth Schedule and those specified elsewhere. 2[Sixteen percent] ] 4. Lifts whether operated by electricity or hydraulic power. 1[Sixteen percent] 5. Lime including lime stone. 1[Four percent] 1[6. Liquors, that is to say,— 2[(i) (a) Liquor other than those falling One hundred and fifteen under sub-item (b) below percent 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 . 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 4. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (b) liquor imported from 1957: KAR. ACT 25] Sales Tax 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 5of 2000 w.e.f. 1.4.2000. outside the country Sixty percent] (ii) Beer 1[Fifty-five percent] (iii) Fenny Twenty percent 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. (iv ) Wine Twenty percent (v) Liquor Twenty percent] 1[7. Lottery Tickets 2[Twenty percent] ] PART M 1. Machinery, that is to say,— (i) (a) Earth movers, such as dumpers, dippers, bulldozers and the like. 1[Eight percent] 1. Inserted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (b) Parts and accessories of earth movers (other than diesel engine and its parts, batteries and tyres, tubes and flaps). 1[Twelve percent] (ii) Agricultural machinery, namely:— 1[(a) x x x] (b) 1[Sprinkler and drip irrigation equipments] generally used for agricultural or horticultural purposes and their parts (other than oil engines or electric motors) and accessories. 2[Four percent] (c) Tractors. 1[Four percent] (d) Power tillers. 1[Four percent] 1[(e) Tractors and power tillers trailers. 2[Four percent] (ee) Parts and accessories (excluding tyres, tubes and flaps) of tractors and power tillers trailers. 1[Four percent] ] (f) Parts and accessories of tractors and power tillers 4[including their engines and its parts, but excluding] batteries and tyres, tubes and flaps. 1[Four percent] 1. Substituted by Act 5of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Omitted by Act 4 of 1992 w.e.f. 1.4.1992. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2001. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. Sales Tax [1957: KAR. ACT 25 (iii) (a) Machinery (all kinds) and parts and accessories thereof except those falling under other items of this entry and those specified elsewhere. 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (b) Handlooms and parts and accessories thereof. 1[One percent] (c) Sewing machines and its parts and accessories. 1[Twelve percent] (d) Weighing machines (all kinds). 1[Sixteen percent] 1[(e) Tools and wear parts used in industrial machinery such as twist drills, taps, reamers, cutters, dies, grinding wheels, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and the like] 2[Eight percent] 1[1A. Maize product that is to say Maize starch, liquid glucose, dextrose mono hydrate, malto dextrine, glucose "D" Maize gluten, Maize germ, Maize oil, 1. Substituted by Act 15 of 1991 w.e.f. 1.4.1991 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 15 of 1996 w.e.f. 5.9.1996 & substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Hydro, Corn steep liquor Four percent] 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999 2. Man-made or synthetic staple fibres, fibre yarn, or filament yarn (all kinds). 1[Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[3. x x x] 1. Omitted by Act 4 of 1992 w.e.f. 1.4.1992. 4. Marble slabs 2[,tiles] and articles made of marble. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 2. Inserted by Act 25 of 2000 w.e.f. 14.8.2000 1[Twenty percent] 5. Medicinal and pharmaceutical prepa- rations (other than those specified elsewhere). 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] 1[5A. Medicinal plants, roots, herbs and barks used in the preparation Ayuverdic medicines Four percent] 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000. 6. Mercury. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1[Twelve percent] 1[7. Metal caps excluding metal lamp caps. 2[Four percent] ] 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1957: KAR. ACT 25] Sales Tax 1[7-A. Metal lamp caps 2[Four percent] ] 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 8. Mill yarn (all kinds) excluding cotton yarn, spun silk yarn, filature silk and those falling under any other entry. 1[Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[9. Mineral Water, distilled water or any other processed water 2[ x x x] 3[Sixteen percent] ] 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 10. Molasses. 1[Twenty Eight percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 1[11. Mosquito repellants including devices, parts and accessories 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004 2[Twelve percent] ] 12. Motor spirits, that is to say,— (i) Petrol including aviation fuel 2[ 1[Thirty five percent] ] (ii) Motor spirits not falling under item (i) above 1[Twenty Five percent] (See Explanation IV) 13. Motor vehicles, that is to say,— (i) Motor cars including motor taxi cabs. 1[Twelve percent] (ii) Motor cycles including scooters, motorettes, mopeds and cycle combinations. 1[Twelve percent] (iii) Jeeps, trekkers and vans (all petrol driven). 1[Twelve percent] (iv) Light diesel vehicles. 1[Twelve percent] (v) Motor lorries including motor omni buses. 1[Twelve percent] 2[ (vi) Three Wheeler Motor Vehicles (Autorickshaws). 1[Twelve percent] ] (vii) Any other motor vehicle not covered by items above. 1[Twelve percent] 14. Motor vehicles parts and acce- 1. Substituted by Act 11 of 1993 w.e.f. 1.4.1993 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 2. Substituted by Act 28 of 2017 w.e.f. 01.07.2017. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. Sales Tax [1957: KAR. ACT 25 ssories, that is to say,— (i) Articles used generally as parts and accessories of motor vehicles but excluding rubber and other tyres, tubes and flaps, batteries and diesel engine and its parts. 1[Twelve percent] (ii) Chassis of motor vehicles. 1[Twelve percent] (iii) Bodies built on motor vehicle chassis. 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2001 w.e.f. 1.4.2001 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1[(iv) Spark plugs Twelve percent] 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000. 1[15. (i) 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 2[Indian Musical Instruments namely ‘Veena, Violin, Tambura, Mridanga, Ghatam, Khanjira, Flute, Sitar, Sarod, Santoor, Dilruba, Nadaswara, Dolu, Tabla, Shehnai, Pakwaz, Vichitra Veena, Gotu Vadyam, Morsing, Chande, Triangle, Rudraveena and Sarangi, and parts and accessories thereof] Four percent (ii) Musical Instruments and parts and accessories thereof not covered by item (i) above. 1[Twelve per cent] ] PART N 1. Newsprint. 1[Four percent] 2[2. Non-ferrous Castings and alloys thereof. 1[Eight percent] ] 1[3. x x x] PART O 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[1. (i) Oil cake Four percent (ii) De-oiled cake Four percent] 2[1A. Oils that is to say Agarbathi oil, Citrodara Oil, Citronella oil, Clove oil, Davana oil, Lemon grass oil, natural essential oil, 3[x x x] rubber seed oil, nilgiri oil other than those specified elswhere in the Schedule 1[Four percent] ] 1957: KAR. ACT 25] Sales Tax 2. Opium, Ganja 1[,Bhang and other Narcotics] . 2[Twenty Five percent] 3. Optical goods, that is to say,— (i) Binoculars, opera glasses, tele- scopes, microscopes and parts and accessories thereof 1[Lens care solution] . 2[Sixteen percent] 1[(ii) Spectacles, lenses and frames including attachments, parts and accessories thereof. 2[Twelve percent] ] 1[(iii) sun glasses, goggles, lenses and frames including attachments, parts and accessories thereof. 2[Twelve per cent] ] PART P 1[1. (i) Paints, colours, varnishes, pigments, polisher, indigo, enamel, putty, bale oil, white oil, turpentine (all kinds), thinners 2[and primers] 2 3 [light mineral oil, metal polishing compund, patties;] other than those covered under item (ii) below 4[Sixteen percent] (ii) Acrylic paints and colours, plastic emulsion paints and all kinds of lacquers 1[Sixteen percent] ] 1[(1-A) Pan Masala 2[Twenty Eight percent] ] 2. Paper pulp. 1[Eight percent] 1[3. Paper of all kinds including ammonia paper, blotting paper, carbon paper, cellophane, PVC coated paper, stencil paper, water proof paper, art boards, card boards, corrugated boards, duplex boards, pulp boards, straw boards, 1. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 25 of 2000 w.e.f. 14.8.2000. 2. Substituted by Act 5 of 1996 w.e.f. 1.4.1996 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2002 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Substituted by Act 6 of 1995 w.e.f. 1.4.1994. 3. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 4. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. Sales Tax [1957: KAR. ACT 25 triplex boards, student note books and the like, but excluding photographic paper. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[Eight percent] ] 2[4. Pens of all kinds including refills 1[Twelve percent] ] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 1996 w.e.f. 1.4.1996 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[5.Petroleum products, namely,— (i) Asphalt (bitumen) 2[Sixteen percent] (ii) Brake fluid, lubricating oil including grease, solvent oils, petroleum jelly (all grades), 1[x x x] , spray oil, methanol, aromax (aro-matic), mosquito larvicidal oil, low sulphur heavy stock, glass cleaner, benzene, toulene, shell hexane, special boiling point spirit 2[Sixteen percent] ] 1[(iii) Liquified petroleum gas. 2[Twelve percent] ] 1[(iv) Naptha Twelve percent] 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000. 1[Natural Gas including Piped Natural Gas Fourteen and one half (PNG) and Compressed Natural Gas (CNG) percent] 1[6. Pipes, tubes and fittings of iron (not falling under Fourth Schedule), cement, stoneware and asbestos 2[cement grills pitch fiber pipe] . 3[Twelve percent] ] 1[7. Plastic goods, that is to say,— (i) Plastic granules 2[Four percent] (ii) High Density polythene, Low Density Poly-thene, Rigid Polyvinyl Chloride Pipes and fittings but excluding conduit pipes and its fittings 1[Four percent] (iii) Plastic sheets and articles made from all kinds and all forms of plastic inclu- ding articles made of polythene, poly- vinyl chloride, Polypropylene, polystyrene and the like materials, but excluding those specified in item (ii) above 1[Twelve percent] ] 1957: KAR. ACT 25] Sales Tax 8. Playing cards of every description. 1[Sixteen percent] 9. Precious stones, namely, diamonds, emeralds, rubies, real pearls and sapphires and articles in which such precious stones are set. 1[Four percent] 10. Pressure cookers, their parts and accessories. 1[Twelve percent] 11. Printed materials other than books meant for reading. 1[Eight percent] 1[12. Pumpsets, that is to say,— (i) pumpsets with Electric motors or oil engines of not more than 10. H.P. 2[Four percent] (ii) pumpsets with oil engines of more than 10 H.P. 1[Twelve percent] (iii) pumpsets with electric motors of more than 10 H.P. 1[Twelve percent] ] PART R 1[1. x x x] 2. Rail coaches and parts and accessories thereof. 1[Twelve percent] 3. Rayon grade pulp or any other pulp out of which man made or synthetic staple fibres or fibre yarn or filament yarn are made. 1[Eight percent] 4. Razor and razor blades. 1[Sixteen percent] 5. Ready-made garments (other than hosiery of all kinds) made out of any material whether used as regular wear or casual wear including caps, neck ties 1[bows, baby diapers and baby nappies] 2[Eight percent] 1[ 5A. Refractory Bricks and the like. 2[Four percent] ] 1. Inserted by Act 28 of 2017 w.e.f. 01.07.2017. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Substituted by Act 5 of 1996 w.e.f. 1.4.1996 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 15 of 1996 w.e.f. 5.9.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. Sales Tax [1957: KAR. ACT 25 1[6. (i) Refrigerators including deep freezers, bottle coolers and water coolers and the like and parts thereof. 2[Twenty percent] 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Omitted by Act 11 of 1993 w.e.f. 1.4.1993. 1[(ii) x x x] ] 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by Act 5 of 2000 w.e.f. 1.1.2000. 1[6A. x x x] 7. Rice-bran oil 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1[Four percent] 8. Rolling shutters and collapsible gates whether operated manually, mechani- cally or electrically and their parts. 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[9(i)] Roofing, light roofing and false roofing materials including cement and asbestos sheets, 2[x x x] , 3[x x x] hard and soft boards, plywood, veneered boards and panels and laminated sheets but excluding those specified elsewhere. 2. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 3. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 4[Twelve percent] 1. Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000. 4. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[(ii) Asphalt sheets 2[Twelve percent] ] 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 10. Rubber, that is to say,— (i) Raw rubber, namely, latex in liquid or sheet form. 1[Twelve percent] (ii) Rubber plates, sheets and strips unhardened whether vulcanised or not and whether combined with any textile material or otherwise. 1[Sixteen percent] (iii) Piping and tubing of unhardened vulcanised rubber. 1[Sixteen percent] (iv) Transmission, conveyor or elevator belts or belting of vulcanised rubber whether combined with any textile material or otherwise. 1[Sixteen percent] (v) Synthetic rubber including butadiene, 1957: KAR. ACT 25] Sales Tax acrylonitrile rubber, styrene butadiene rubber and butyl rubber, synthetic rubber latex including pre-vulcanised synthetic rubber latex. 1[Twelve percent] 11. Rubber articles, that is, articles made wholly of rubber (other than those specified elsewhere) 1[Sixteen percent] 12. Rubber and other tyres, tubes and flaps other than those falling under Fourth Schedule and those specified elsewhere. 1[Twelve percent] PART S 1[1. Sand, 2[x x x] , fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker. 3[Eight percent] ] 1[1A. x x x] 2. Sandal wood oil. 1[Four percent] 3. Sanitary fittings of every description excluding pipes and fittings of stone- ware, cement and iron and steel. 1[Sixteen percent] 4. Sanitary towels, sanitary napkins, beltless napkins and tampons. 1[ 2[x x x] disposable diapers] 3[Twelve percent] 5. Scented supari. 1[Sixteen percent] 1[ 5-A. Scrap of base metals and alloys thereof and scrap of all kinds other than those specified elsewhere. 2[Four percent] ] 6. Sewing thread. 1[Four percent] 1[6A. x x x] 7. Slotted angles and ready to assemble 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by Act 5 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995 & omitted by Act 1 of 1996 w.e.f. 1.4.1995. Sales Tax [1957: KAR. ACT 25 parts of steel racks. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1[Sixteen percent] 1[8. x x x] 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1[9. Soaps, that is to say,— (i) Toilet soaps (intended for bathing purposes) 2[Sixteen percent] (ii) Shampoo both in liquid and gel form including herbal and medicinal preparations 1[Sixteen percent] (iii) Washing soaps including soap flakes, soap powders 1[Twelve percent] (iv) Detergent cakes, detergent powders, detergent liquids and laundry brighteners 1[stain busters, stain removers] . 2[Twelve percent] ] 10. Sound transmitting equipments including loud speakers and parts thereof but excluding telephones and its parts. 1[Twelve percent] 1[11. x x x] 12. Spirits and alcohol, that is to say,— (i) Denatured spirit. 1[Ten percent] (ii) Rectified spirit. 1[Twenty percent] (iii) Ethyl alcohol. 1[Ten percent] 1[13. Sports goods (indoor and outdoor) including body building equipments, trophies, medals, shields but excluding wearing apparels 2[Four percent] ] 14. Starch, that is to say, laundry, 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. and textile starch (all kinds). Four percent 15. Stationery articles, namely,— (i) Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invita- tion cards, humour post cards, 1957: KAR. ACT 25] Sales Tax picture post cards, cards for special occasions, photo and stamp albums. 1[Twelve percent] 1[(ia) clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds paper cutter, black board, 2[all kinds of display boards including wipeoff board, chalk board, clip board, felt board, plastic and acrylic board other than electrical and electronic operated, dusters, plastic letters and figures, and marker pen] 2[Twelve percent] ] (ii) Office desk materials 1[including punching machines and stapler machines.] 2[Twelve percent] 1[(iia) paper pins, pen stands, pencil, lead, pencil sharpners, permanent markers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs 2[Twelve percent] ] 1[15A. Steel door frames, steel doors, steel 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. window frames and steel shutters Twelve percent] 1. Inserted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[16. x x x] 1. Omitted by Act 11 of 1993 w.e.f. 1.4.1993. 17. Stones, that is to say,— 1[(i) Granite stone,— (a) Polished 2[Twenty percent] (b) Un-polished 1[Twenty percent] (c) Chips 1[Twenty percent] ] (ii) Cuddapah stones, slabs and tiles— (a) Polished 1[Eight percent] (b) Un-polished 1[Eight percent] (iii) Shahabad stones, slabs and tiles 1[Eight percent] 18. Stoves, that is, gas stoves and 1. Substituted by Act 15 of 1991 w.e.f. 1.4.1991. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. Sales Tax [1957: KAR. ACT 25 kerosene stoves, 1[Barbecues, charcoal oven, tondoor stoves] and parts and accessories thereof 2[Twelve percent] 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[18-A. Sugar and Sugar preparations excluding such sugar and sugar preparations as are covered, described or specified elsewhere in any of the schedules 2[Four percent] ] 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002. 1[18-B. Sugar imported from outside the country 2[Sixteen percent] ] 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 19. Suit cases, brief cases, attache cases and despatch cases including those made of leather but excluding steel trunks 1[Sixteen percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1[20. x x x] 1[21. Surgical and dental instruments, tools and aids including electrical and electronic equipments and appliances; syringes and needles; operation theatre equip- ments, shadow bulbs and tubes, specially made operation and examination tables and cots and suction apparatus; stands, stretchers, trolleys, dental chairs; laboratory equipments and glassware; stetho- scopes, thermometers, lactometres, B.P. instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospitalware; surgical gloves, aprons, operation suits, rubber sheets, catheters; I.V. sets and the like; cervical collars, abdominal belts 2[telonet paraffin guaze dressing, ultrasound jelly, pinchers (steel), medicinal oxygen, medical kits, medical disposable intravenous administration set, thermometer, mechanical nasal filters, instrument sterliser, injecction needles, hospitalwares, gypsona plaster of paris bandage, fixed partial 1957: KAR. ACT 25] Sales Tax dentures, enamelled iron trays, and basins (used in the hospitals), ECG recording chart, ECG jelly, drip set, disposable hypodermic nedles, cotton buds, bed elevators, absorbent cotton rolls] and the like. 3[Twelve percent] ] 1. Substituted by Act 11 of 1993 w.e.f. 1.4.1993 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 3. Inserted by Act 11 of 1993 w.e.f. 1.4.1993 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[22. Raw silk and silk yarn imported from outside the country. 1. Inserted by Act 8 of 1990 w.e.f. 1.4.1990 & substituted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[Eight percent] ] 1[22A. Silk yarn twisted or thrown silk yarn, 1. Inserted by Act 25 of 2000 w.e.f. ........ by notification. Text of the notification is at p ..... spun silk yarn and noil silk yarn Four percent] 1[23. Stainless-steel articles other than those specified elsewhere in this schedule. 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[Sixteen percent] ] 1[24. Synthetic gems 2[Sixteen percent] ] 1. Inserted by act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. Part T 1. Tabulating machines, calculating machines (including all types of mechanical or electronic calculators), duplicating machines, roneo machines, parts and accessories thereof 1[Twelve percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[1-A. Tailoring materials namely, needles, scissors, hooks, buttons, zips, buckles, measuring tape and stick, collars and collar bones 3[horn buttons, indent hooks/eyes, jean button, knitting pins, longstich kits, M S coated buttons/stars, zip fasteners, zippers, cuff links, crochet hooks] . 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Inserted by Act 11 of 1993 w.e.f. 1.4.1993 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[Twelve percent] ] 2. Tamarind seeds 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000, by Act 30 of 2003 w.e.f. 1.6.2003 and by Act 26 of 2004 1[Four percent] w.e.f. 1.8.2004. 3. Tanning barks 1[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[4. x x x] 1. Omitted by Act 15 of 1991 w.e.f. 1.4.1991. 1[5 (i). Tea sold under brand name. 2[Twelve percent] 1. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. (ii) Tea other than above 1[Twelve percent] ] 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 1[6. Telephones of every description 1. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. including cellular phones and their parts Four percent] 1[6A. Teleprinters and their parts 2[Sixteen percent] ] 1. Inserted by Act 25 of 2000 w.e.f. 4.12.2000. 2. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 7. Television sets and component parts and accessories thereof 1[Sixteen percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1[7-A. Textiles and fabrics but excluding such textiles and fabrics as are covered, described or specified elsewhere in any of the schedules. 2[Eight percent] ] 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1[7-B. Textiles and Fabric imported from outside the country 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 2[Sixteen percent] ] 8. Tiles,— (i) Mosaic tiles and chips 1[Sixteen percent] (ii) Ceramicandglazed floor and wall tiles 1[Sixteen percent] (iii) Roofing tiles other than country tiles 1[Twelve percent] (iv) Other tiles not convered by items (i), (ii) and (iii) above 1[Sixteen percent] (v) Jointing powder (other than cement) and situ- mixture for laying tiles and chips specified above 1[Sixteen percent] 1[(vi) Roofing tiles including ridges made of clay and clay decorative tiles 2[Four percent] ] 1[9. x x x] 1[9-A. Tobacco Products including Gutkha and the like but excluding such products as specified elsewhere in any of the Schedules. 2[Twenty Eight percent] ] 1[9-B. Tobacco products imported from outside the country 2[Sixteen percent] ] 1957: KAR. ACT 25] Sales Tax 1[10. Toilet articles (whether medicated or not) that is to say,— (i) Perfumes, eaudecologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturisers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishers and varnishers, polish removers, eye liners, after shave lotion and body deodorants 2[Twenty percent] (ii) Toilet articles other than those specified at (i) above, 1[x x x] and such other toilet articles as may be specified by the State Government by notification in the official Gazette 2[Twenty percent] ] 1[10A. Tools, such as, spanners, screw drivers, files, cutting plyers, hammers 2[clow hammer, hand forge] and the like (manually operated) 2[Twelve percent] ] 1[ 2[10B(i)] Toys of all kinds 4[(excluding electronic)] and electrically operated toys. 3[Eight percent] ] 1[(ii) Electronic toys 2[Twelve percent] ] 1[11. (i) Typewriters other than Kannada Typewriters, parts and accessories including typewriter ribbon. 2[Twelve percent] (ii) Kannada Typewriters 1[One per cent] 1]1 Part V 1. 1[Vacuum flasks and thermoware articles] and their refills 2[Twelve percent] 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and by Act 5 of 2002 w.e.f. 1.4.2002. 1. Omitted by Act 3 of 1998 w.e.f. 1.4.1998. 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1992 & substituted by Act 7 of 1997 w.e.f. 1.4.1997 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 5 of 2001 w.e.f. 1.4.2001. 2. Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substitued by Act 5 of 2002 w.e.f. 1.4.2002. 1. Omitted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substitued by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Renumbered by Act 9 of 2000 w.e.f. 1.1.2000. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 9 of 2000 w.e.f. 1.1.2000 2. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 4 of 1992 w.e.f. 1.4.1992. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 1[2. Valves of all Kinds other than those generally used as parts of motor vehicles 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2[Twelve percent] 1[3. Vegetable non-edible oils other than specified elsewhere in this Schedule (i) Non-refined Four percent (ii) Refined Four percent] ] Part W 1. Washed cotton seed oil 1[Four percent] 1[2. x x x] 3. Water and weather proofing compounds 1[Sixteen percent] 4. Water meters 1[Twelve percent] 1[4-A. Water storage tanks made of fibre glass, plastic or synthetic materials 2[water tanks made of aluminium] 3[Twelve percent] ] 5. Weights and measures 1[Twelve percent] 6. 1[(i)] Wireless reception instruments and apparatus and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are not specifically designed for purposes other than wireless reception 2[Sixteen percent] 1. Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996. 1[(ii) Pagers and its parts 2[Sixteen percent] ] 1[7. Wood of all kinds including 3[x x x] , eucalyptus, casuarina 2[Halwana] , timber of any shape, form or size including door frames, window frames and shutters. 4[Twelve percent] ] 1957: KAR. ACT 25] Sales Tax 1[8. Waxes (all kinds) 2[Twelve percent] ] Part X 1[1. X-ray apparatus and equipments, and medical imaging, diagnostic and therapeutic equipments. 2[Twelve percent] ] Part Y 1[1. Yeast-dry, wet and compressed 2[Eight percent] ] 1[Part Z 1. Zinc, lead and cadmium 2[Four percent] ] 1[Explanation I.- x x x] Explanation II.—For the purpose of serial number 11 of Part C "Chemical Fertilizer and Chemical Fertilizer mixture" means chemical fertilizer and chemical fertilizer mixtures specified in Parts A and B of Schedule I to the Fertilizer (Control) Order, 1985 including plant nutrients for various fertilizers as provided in the said Order and micronutrients, namely, zinc sulphate and manganese sulphate. 1[Explanation III.—Where a tax has been levied in respect of purchase of coffee seeds under Serial Number 18 of Part ‘C’ or under Serial Number 3 of the Third Schedule, the tax leviable on the coffee powder (excluding instant coffee and french coffee) made out of those coffee seeds shall be reduced by the amount of tax levied on such coffee seeds.] Explanation IV.—(i) "Motor spirits" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines and includes petrol, diesel oil and other internal combustion oil but does not include kerosene, furnace oil, coal, coke or charcoal. (ii) "Petrol" means dangerous petroleum as defined in the Petroleum Act 1934 (Central Act XXX of 1934) and includes a mixture of power alcohol, as 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 1. Omitted by Act 8 of 1990 w.e.f. 1.4.1990. 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 30 of 2003 w.e.f. 1.6.2003. 1. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 2. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Omitted by Act 9 of 2000 w.e.f. 1.1.2000 4. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Substituted by Act 9 of 2000 w.e.f. 1.1.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 1. Omitted by Act 11 of 1993 w.e.f. 1.4.1993. 1. Inserted by Act 16 of 1989 w.e.f. 1.4.1989 and Substituted by Act 26 of 2004 w.e.f. 1.8.2004. Sales Tax [1957: KAR. ACT 25 defined in the Indian Power Alcohol Act 1948 (Central Act XXII of 1948) and Petrol. Explanation V.—(i) Where timber, rosewood and sandal wood in log form specified under serial number 9 of Part `T' have been purchased from the Forest Department of Government the subsequent sales of such timber, rosewood and sandal wood in log form shall not be liable to tax under section 5 of the Act, provided that the Forest Department has collected tax on the said sales and the burden of proving that tax has been so collected by the Forest Department shall be on the dealer. (ii) For the purpose of serial number 9 of Part T "timber, rosewood and sandalwood in cut or manufactured form" shall include door or window frames and shutters but exclude furniture. Explanation VI.—"Toilet article" means any article which is intended for use in the toilet of the human body or in perfuming apparel of any description or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth and includes deodrants and perfumes. Explanation VII.—Where tax has been levied in respect of goods mentioned in serial numbers 8(i) of Part F, 1[and 5 of Part D] such goods taken out from containers and sold loose shall not be liable to tax under section 5 and the burden of proving that tax has been paid on the goods in question shall be on the dealer. 1[Explanation VII A.—x x x] 1. Deemed to have been inserted by Act 6 of 1995 w.e.f. 1.4.1988 and deemed to have been omitted by the same Act w.e.f. 1.4.1994. 1[Explanation VIII.—Where tax has been levied under this Act in respect of raw silk referred to in Sl. No. 7 of the Third Schedule, and out of such raw silk, silk yarn is manufactured, no tax shall be levied on such silk yarn to the extent it is manufactured out of such raw silk.] 1[Explanation VIII A.—x x x] 1. Deemed to have been inserted by Act 4 of 1992 w.e.f. 1.4.1991 and deemed to have been omitted by the same Act w.e.f. 1.10.1991. 1[Explanation VIII B.—x x x] 1. Deemed to have been inserted by Act 6 of 1995 w.e.f. 1.4.1991 and deemed to have been omitted by the same Act w.e.f. 12.12.1994. 1[Explanation IX.—Where any goods is used in the processing of goods (not amounting to manufacturing) as a component and that such component has not been subject to tax under this Act, the tax payable on sale of such processed goods shall be limited to the turnovers relating to such components which has not been subject to tax under the Act.] 1[Explanation X.—Where tax under section 5 has been levied on thesales turnover of blank cassettes referred to in sub-item (a) of item (ii) of serial number 5 of Part `C', the tax leviable on the sales turnover of recorded cassettes under sub-item (b) of the said item of said serial number shall be on such turnover as reduced by such amount paid or payable as consideration for purchase of blank cassettes used in obtaining such recorded cassettes. 1957: KAR. ACT 25] Sales Tax 1[Explanation XI.—x x x] ] ] 1. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. 1. Inserted by Act 8 of 1990 w.e.f. 1.4.1990. 1. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995. 1. Omitted by Act 1 of 1996 w.e.f. 1.4.1995.