Goods exempted from tax under section 9

1. Salt. 2. Handspun yarn and any cloth woven on handloom wholly with handspun yarn. 3. Cloth woven on handlooms wholly or partly with mill yarn, whether fringed or hemmed. 4. Rice issued from Central or State Government depots for sale through fair price shops declared as such by the Government by notification in the Gazette. 5. Sugar as defined in item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944. 6. Tobacco as defined in item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944. 7. Cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in items Nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, 1944. 8. Green tea leaves. 9. Plantain fruits, bananas, mangoes, jack fruits, and oranges. 10. Vegetables (other than green ginger), whether roots, green fruits or leaves, used for human consumption including tapioca, yam, potatoes, lime, sabola and tomatoes, except their manufactured products. Explanation.-The term "vegetables" shall not include any goods of the description specified in the First or Second Schedule. 11. Toddy. Explanation.-"Toddy" means the fermented or unfermented juice drawn from coconut, palmyra, date or any other kind of palm tree, but shall not include juice drawn into receptacles freshly coated internally with lime or otherwise treated so as to prevent any fermentation. 12. Cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place by a dealer whose total turnover in respect of such food is less than Rs. 20,000 in a year. 13. Cloth woven on power loom. 14. Lime and limeshell. 15. Eggs.