Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5

Sl. No. | Description of the goods | Point of levy | Rate of tax (Per cent) 1. Liquors other than toddy | At the point of first sale in the State by a dealer who is liable to tax under section 5 | 50 Explanation.—"Liquor" means and includes wine, brandy, Champagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State. 2. Motor spirit other than petrol | At the point of first sale in the State by a dealer who is liable to tax under section 5 | 20 3. Petrol | do. | 15 4. Fire works including coloured matches | do. | 7 5. Rubber products other than cycle tyres and tubes and rubber accessories of cycles | do. | 7 6. Foamed rubber sheets, cushions, pillows and other articles of foamed rubber | do. | 7 7. All varieties of tractors and bull dozers | do. | 7 8. Motor vehicles including chassis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles including batteries, motor cycles and cycle combinations, motor scooters, motorettes and tyres, tubes and spare parts of motor cycles, motor scooters and motorettes | do. | 7 9. Refrigerators and air conditioning plants and component parts thereof | do. | 7 10. Gramaphones and component parts thereof and records | do. | 7 11. Clocks, time-pieces and watches and parts thereof | do. | 7 12. Wireless reception instruments and apparatus, radios and radio gramaphones, electrical valves, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof | do. | 7 13. Sound transmitting equipments including telephones and loudspeakers and spare parts thereof | do. | 7 14. Cinematographic equipments including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith | do. | 7 15. Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith | do. | 7 16. Binoculars, telescopes and opera glasses | do. | 7 17. Safes, almirahs and furniture made of iron and steel | do. | 7 18. All arms including rifles, revolvers, pistols and ammunitions for the same | do. | 7 19. Cigarette cases and lighters | do. | 7 20. Dictaphone and similar apparatus for recording sound and spare parts thereof | do. | 7 21. Typewriters, tabulating machines, calculating machines and duplicating machines and parts thereof | do. | 7 22. Vacuum flasks of all kinds | do. | 7 23. Glassware, bottles and phials, funnels, globes, glass parts of lamps, sheets and plates and photo and other frames and mirrors | do. | 7 24. Crockery and cutlery, including knives, forks and spoons, other than stainless steel products, articles made of glass, china porcelain or glazed earthenware adopted for domestic use | do. | 7 25. Cement | do. | 7 26. All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans and lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts either sold as a whole or in parts | do. | 7 27. Paints, colours, lacquers and varnishes | do. | 7 28. Cosmetics including scents and perfumes, powders, snows, scented hair oils, scented sticks, and toliet requisites except soaps | do. | 7 29. Lubricating oils and greases | do. | 7 30. Folding umbrellas | do. | 5 31. Soaps | do. | 5 32. Leather goods of all kinds (other than hand-made foot-wear when sold at a price not exceeding Rs. 5) | do. | 5 33. Plywood and hard board | do. | 5 34. Beedi leaves | do. | 5 35. Water supply and sanitary fittings | do. | 5 36. Manufactured tea | do. | 5 37. Coffee | do. | 5 38. Chicory | do. | 5 39. Bicycles, tandem cycles and cycle combinations and tyres, tubes and accessories and parts thereof | do. | 5 40. Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber | do. | 5 41. Bricks and tiles (kiln burnt) | do. | 5 42. Paper (other than newsprint), card boards, straw boards and their products | do. | 5 43. Food stuffs sold in sealed containers | do. | 5 44. Vegetable products, that is to say, vegetable oil or fat, which whether by itself or in admixture with any other substances, has by hydrogenation or by any other process been hardened for human consumption | do. | 5 45. Any pen, pencil, or pen and pencil set sold for ten rupees or more | do. | 5 46. Precious stones, namely, diamonds, emeralds, rubies, real pearls and saphires, synthetic or artificial precious stones, pearls artificial or cultured | do. | 5 47. Stainless steel products | do. | 5 48. Dried or canned fruits | do. | 5 49. Sewing machines | do. | 5 50. Kerosene | do. | 4 51. Confectionery (tinned, packed or otherwise) | do. | 2 52. Biscuits and cakes (packed, tinned or otherwise) | do. | 2 53. Matches | do. | 2 54. Chemical fertilisers | do. | 2 55. Foodgrains including bone-meal | do. | 1 56. Firewood | do. | 1 57. Bullion and specie | do. | 1 58. Pepper | At the point of last purchase in the State by a dealer who is liable to tax under section 5 | 5 59. Dried ginger | do. | 5 60. Lemongrass oil | do. | 5 61. Turmeric | do. | 5 62. Arecanut | do. | 5 63. Nuxvomica | do. | 5 64. Laurel oil | do. | 5 65. Kacholam | do. | 5 66. Cashewnut with or without shells | do. | 4 Explanation.—Where a tax has been levied in respect of cashewnut without shell (cashewnut kernel), the tax, if any, levied and collected in respect of the cashewnut with shell from which such kernel is produced shall be refunded. 67. Coconut fibre, coir yarn and their products | At the point of last purchase in the State by a dealer who is liable to tax under section 5 | 2 68. Aloe yarn and its products | do. | 2 69. Prawns and lobsters | do. | 2 70. Sugar cane | do. | 2 71. Rubber | do. | 2 72. Dried fish | do. | 1