Declared goods in respect of which a single point tax only 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. Cardamom | At the point of first sale in the State by a dealer who is liable to tax under section 5 | 2 2. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than coconut and copra, groundnut and cardamom | do. | 2 3. (i) Coal, including coke in all its forms (ii) Iron and steel, that is to say- (a) Pig iron and iron scrap; (b) Iron plates sold in the same form in which they are directly produced by the rolling mill; (c) Steel scrap, steel ingots, steel billets, steel bars and rods; (d) (i) Steel plates, (ii) Steel sheets, (iii) Sheet bars and tin bars, (iv) Rolled steel sections, (v) Tool alloy steel (Sold in the same form in which they are directly produced by the rolling mill) | do. | 2 (iii) Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorous and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannabinus and hibiscus sabdariffavar altissima, whether baled or otherwise | do. | 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