Schedule IV

Declared goods in respect of which 5[xxx] tax is leviable under section 5(4). Sl. No. Description of the goods Point of levy Rate of tax (1) (2) (3) (4) 2[Coal including coke in Sale by the first or 3[Four percent.] all its forms, 4[but exclu- earliest of success- ding charcoal] ] ive dealers in the State liable to tax under this Act. 4. The words “but excluding charcoal” omitted by Act 7 of 1973 for the period from 23.2.1967 to 1.4.1973. 1[1-A. Aviation Turbine Fuel sold to a 1. Substituted by Act 31 of 1958 w.e.f. 1.1.1959. 2. Substituted by Act 7 of 1973 w.e.f. 1.1.1958. 3. Substituted by Act 30 of 1975 w.e.f. 15.7.1975. 5. Omitted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Inserted by Act 5 of 2002 w.e.f. 1.4.2002. Turbo - Prop Aircraft Four percent] 1[ 2[2(a)] Iron and steel, that is to say— (i) 5[pig iron, sponge iron and] Sale by the first or 3[Four percent.] cast iron including ingot earliest of success- moulds, bottom ive dealers in the plates, 1. Substituted by Act 7 of 1973 w.e.f. 1.4.1973. 3. Substituted by Act 30 of 1975 w.e.f. 15.7.1975. 4. Omitted by Act 3 of 1983 w.e.f. 1.11.1982. 5. Substituted by Act 5 of 2002 w.e.f. 1.4.2001. 4[x x x] ; State liable to tax under this Act. 2. Re-numbered by Act 3 of 1983 w.e.f. 19.10.1982. (ii) steel semis (ingots, 1957: KAR. ACT 25] Sales Tax slabs, blooms and billets of all qualities, shapes and sizes); (iii) skelp bars, tin bars, sheet bars, hoe—bars and sleeper bars; (iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths); (v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections); (vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tool alloy and special steels of any of the above categories; 1[(x) x x x] (xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings; (xii) tin -plates, both hot dipped and electrolytic and tinfree plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails—heavy and light crane rails; (xiv) wheels, tyres, axles and 1. Omitted by Act 3 of 1983 w.e.f. 1.11.1982. Sales Tax [1957: KAR. ACT 25 wheel sets; (xv) wire rods and wires-rolled, drawn, galvanised, alumi- nised, tinned or coated such as by copper; (xvi) defectives, rejects, cuttings or end pieces of any of the above categories.] 1[(b) Iron scrap, cast iron scrap, runner scrap, and iron skull scrap; and steel melt- ing scrap in all forms including steel skull turnings and borings,— (i) Purchase by a dealer for Purchase by the Four use by him in the manufa- last dealer in the percent. cture of other goods in the State liable to tax State; and under this Act. (ii) in other cases Sale by the first or Four earliest of the percent.] successive dealers in the State liable to tax under this Act. 1. Inserted by Act 3 of 1983 w.e.f. 1.11.1982 & substituted by Act 14 of 1987 w.e.f. 1.4.1987. 1[3. Hides and skins, Purchase by the whether in a raw last dealer in the 2[Four or dressed state. State liable to tax percent.] ] 1. Substituted by Act 29 of 1964 w.e.f. 1.10.1964 by notification. Text of notification is at page 429. 2. Substituted by Act 14 of 1980 w.e.f. 17.4.1980. under this Act. 4. Jute, that is to say, the Sale by the first or 1[Four fibre extracted from plants earliest of successive percent.] belonging to the species dealers in the State corchorus capsularis and liable to tax under, corchorus olitorious and this Act. the fibre known as mesta or bimli extracted from plants of the species 1. Substituted by Act 30 of 1975 w.e.f. 15.7.1975. 2. Substituted by Act 7 of 1973 w.e.f. 1.4.1973. 2[Hibiscus cannapinus and Hibiscus sabdariffa-Var altissima and the fibre known as Sun or Sunnhemp extracted from plants of the species Crota- laria juncea] , whether baled or otherwise. 1[(a) Groundnut or peanut Sale by the first including groundnut or the earliest or peanut seeds. of the successive dealers in the 1957: KAR. ACT 25] Sales Tax State liable to tax under this Act. 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. 2[Four percent] ] 1[(b) 4[x x x] sesamum or 2[Sale by the til (gingelly) seeds, first or earliest of Kusum (Kardi) seeds, the successive Safflower, niger (Ram dealers in the til), castor seeds, State liable Karanja, Pongam, to tax under this 3[Four percent] ] honge seeds and Act.] 1. Substituted by Act 10 of 1983 w.e.f. 1.4.1983. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 3. Substituted by Act 9 of 2000 w.e.f 1.1.2000. 4. Omitted by Act 23 of 1983 w.e.f. 18.11.1983. neem or vepa seeds. (c) Cotton seed Sale by the first or earliest of successive dealers in the State liable to tax under this 1[Four percent] Act. (d) 1[Other oil seeds, that 2[Sale by the first is to say,—Soyabean, or earliest of Rape-seed and successive dealers Mustard (Toria, Rai, in the State liable 1. Substituted by Act 9 of 2000 w.e.f 1.1.2000. Jamba, Taramira, to tax under this Sarson, yellow and Act.] brown, Banarsi Rai or True Mustard), Linseed, Sunflower, Mahua, Illupai, Ippe, Punna, Undi, Kokum, Sal, Tung and 3[Four percent] 1. Substituted by Act 7 of 1973 w.e.f. 1.4.1973. 2. Substituted by Act 3 of 1966 w.e.f. 1.3.1966. 3. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. Red Palm.] 2[(e) Coconut (i.e., Sale by the first or copra excluding earliest of successive tender coconuts). dealers in the State 1[Four percent] ] liable to tax under 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. 2. Inserted by Act 23 of 1983 w.e.f. 18.11.1983 & substituted by Act 16 of 1989 w.e.f. 1.4.1989. this Act. 6. Cotton, that is to say, all 1[Purchase by the 2[Four percent] kinds of cotton (indige- last dealer in the State nous or imported) in its liable to tax under unmanufactured state, this Act] whether ginned, baled, pressed or otherwise, but not including cotton waste. 1. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 2. Substituted by Act 10 of 1983 w.e.f. 1.4.1983. Sales Tax [1957: KAR. ACT 25 7. Cotton yarn, but not inclu- Sale by the first or 1[Four percent] 1. Substituted by Act 9 of 2000 w.e.f. 1.1.2000. ding cotton yarn waste. earliest of successive dealers in the State liable to tax under this Act. 1. Inserted by Act 13 of 1982 w.e.f. 1.1.1970 & omitted by Act 3 of 1983 w.e.f. 1.4.1979. 1[7A. x x x] 1[8. Crude oil as specified Sale by the first or 2[five percent] 2. Substituted by Act 28 of 2017 w.e.f.01.07.2017. in clause (iic) of section earliest of successive 14 of the Central Sales dealers in the State Tax Act, 1956. liable to tax under this Act. 1. Serial Nos. 8 to 10 substituted by Act 78 of 1976 w.e.f. 7.12.1976. 1[9 2[(i) x x x] (ii) Barley Sale by the first or earliest of successive 3[Four percent] ] dealers in the State liable to tax under this Act. 1. Substituted by Act 9 of 1986 w.e.f. 1.4.1986. 2. Omitted by Act 4 of 1992 w.e.f. 1.4.1992. 3. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 10. Pulses (whether whole or Sale by the first or 1[Two percent.] ] 1. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. separated and whether earliest of successive with or without husk), dealers in the State that is to say, gram or liable to tax under gulab gram, tur or arhar, this Act. mong or green gram, masur or lentil, urad or black gram, moth, lakh or khesari. 1. Inserted by Act 13 of 1982 and omitted by Act 3 of 1983 w.e.f. 1.4.1982. 1[11. x x x] 1[12.(i) Textiles and as declared Sale by the first or earl- fabrics from time to iest of the successive time under dealers in the State section 14 liable to tax under this Act. 2[Four percent] (ii) Sugar including of the Central Sale by the first or earl- Khandasari Sales Tax iest of the successive Sugar and Act 1956, dealers in the State 6[Four percent] sugar excluding liable to tax under this Act. preparations those speci- 1957: KAR. ACT 25] Sales Tax (iii) Tobacco fied in the Sale by the first or earl- products fifth schedule iest of the successive dealers in the State liable to tax under this Act. 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. 2[Four percent] ] 1[ 1. Inserted by Act 18 of 1978 w.e.f. 1.9.1978. 2. Numbered by Act 13 of 1982 w.e.f. 1.4.1982. 2[Explanation I.] —Where a tax has been levied under this Act in respect of the sale or purchase of any paddy referred to in serial number 9, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy.] 1. Omitted by Act 5 of 2002 w.e.f. 1.4.2002 1[Explanation II.— xxx] 1. Omitted by Act 5 of 2002 w.e.f. 1.4.2002 1[Explanation III.—xxx] ; 1[Explanation IV.—Where a tax has been levied under this Act in respect of groundnuts referred to in sub-item (ii) of item (a) serial number 5 at the point of first sale, no tax shall be levied on the said goods under the sub-item (i) of the said item, subject to production of satisfactory proof.] 1. Explanation III & IV inserted by Act 14 of 1987 w.e.f. 1.4.1987. 1. Inserted by Act 4 of 1992 w.e.f. 1.4.1991 & omitted by the same Act w.e.f. 1.10.1991. 1[Explanation IVA.—x x x] ] 1. Inserted by Act 5 of 2002 w.e.f. 1.4.2001. 1[Explanation V. - For the purpose of Serial Number 1-A, “ Turbo-Prop Aircraft ” means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine.]