SCHEDULE-( cont.)

Sl. No. | Description of the goods | Point of levy | Rate of tax (Per cent) (1) | (2) | (3) | (4) (xii) | Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannabinus and hibiscus sabdariffavar altissima, whether baled or otherwise | At the point of first sale in the State by a dealer who is liable to tax under section 5 | 2 4. | (i) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste | do. | 2 (ii) Cotton yarn, other than handspun yarn, but not including cotton yarn waste | do. | 2 5. | Hides and skins whether in a raw or dressed state | At the point of last purchase in the State by a dealer who is liable to tax under section 5 | 2 6. | Coconut and copra | do. | 2 Explanation.-Where a tax has been levied in respect of copra, the tax, if any, levied and collected in respect of the coconut from which such copra is produced shall be refunded. 7. | Groundnut | do. | 2