Schedule III

Goods in respect of which a single point purchase tax only is leviable under section 5(3)(b) Sl. Description of the Point of levy Rate of tax No. goods 1 2 3 4 1. Bauxite, chromite, iron, Purchase by the first or 2[Four manganese and other ores earliest of the successive percent] 1. Substituted 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 5 of 2002 w.e.f 1.4.2002. 3. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 3[including lumps and fines] . dealers in the State liable to tax under this Act. 1. Omitted by Act 4 of 1992 w.e.f. 1.4.1989. 1[2. x x x] 1[3. Coffee beans and Coffee seeds (whether raw or roasted), (i) When purchased by coffee At the point of purchase in curers from persons not the State 2[Eight 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. liable to tax under the Act. percent] 1[(ii) x x x] 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. ] 4. Raw Wool Purchase by the last dealer 1[Four in the State liable to tax percent] 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. under this Act. 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996. 1[5. x x x] 1[6. Sugarcane, purchase by the last dealer in the State liable to tax under this Act. (i) when purchased by a man- ufacturer of Jaggery,— (a) whose total turnover in a year Nil is less than five lakh rupees. (b) whose total turnover in a year 1[Eight 1. Inserted by Act 8 of 1990 w.e.f. 1.4.1990. 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 is rupees five lakhs or more. percent] Sales Tax [1957: KAR. ACT 25 (ii) when purchased by a man- 2[Eight ufacturer of Sugarcane syrup percent] (processed), 1. Omitted by Act 15 of 1991 w.e.f. 1.4.1991. 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[x x x] 1. Omitted by Act 1 of 1996 w.e.f. 13.10.1995. 1[(iii) x x x] 1. Inserted by Act 8 of 1990 w.e.f. 1.9.1978 & omitted by the same Act w.e.f. 1.7.1986. 1[7. x x x] ] 1[7. x x x 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. Explanation.- 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[7. x x x] 1. Omitted by Act 8 of 1990 w.e.f. 21.7.1986. 1[Explanation.- x x x]