List of Goods Exempted

only publicise goods and articles for commercial purposes, race cards, account books, diaries, calenders and books, (not being exercise books) containing space exceeding eight pages for writing.]1 [3. Sawan, Kodon, Kakun, Bejhari, Kutki and Ramdhan.]2 [4. All kinds of roofing tiles and ridges excepting Manglore, Bagra, Kusner and similar superior roofing tiles and ridges.]3 [5. ..........................................]4 5[6. All varieties of cloth manufactured in mills or on powerlooms or handlooms including processed cloth [but excluding hessian cloth.]6 [7. ..........................................]4 [8. Double Roti.]7 [9. ..........................................]4 10. Charkha including Amber Charkha and its parts including wooden and rubber parts. 11. Earthenwares made by Kumhars (potters). 12. Eggs. 13. Electrical energy. 14. Exercise books. 1. Subs. by M.P. Act 18 of 1960, S. 11(a). 2. Subs. by M.P. Act 7 of 1963, S. 8(a). 3. Subs. by M.P. Act 35 of 1983, S. 14. 4. Omitted by M.P. Act No. 9 of 1964, S. 2(i). 5. Subs. by M.P. Act 23 of 1967, S. 11(i). 6. Subs. by M.P. Act 25 of 1978, S. 37(i), for but "excluding silk fabrics, articles made thereof and hessian cloth." 7. Subs. by S. 37(ii), ibid. 184 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [15. ..........................................]1 [16. ..........................................]2 [17. ..........................................]3 [18. ..........................................]4 19. Meat. | Except when sold in sealed containers. 20. Vegetables including potatoes, omions, [ginger excluding dried ginger (Sontha)]5 garlic, green chillies, but excluding dried chillies. | Except when sold in sealed containers. [21. Fresh milk, milk other than fresh milk, curd and butter-milk but excluding sweetened and coloured milk sold in sealed containers, condensed and powdered milk and separate milk.]6 [22. ..........................................]7 8[23. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915), [..........]9 other than— (i) medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955); and (ii) foreign and Indian-made foreign Liquor.] 24. Handlooms including pit-looms, frame-looms, light-shuttle-looms and paddle looms. 25. Handmade Kambals. 26. Handmade paper 27. Implements used in the production of Khaddar or Khadi as defined in clause (b) of section 2 or the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953). [28. ..........................................]10 29. Kosa cloth and kosa cacoons. 9. Words "or the Opium Act 1878 (No. 1 of 1878), omitted by M.P. Act 19 of 1979, S. 14(ii). 185 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [30. Kumkum and Sindoor.]^1 31. Glass and lac bangles. 32. Lassi. 33. Live-stock including poultry. [34. ................................]^2 35. Periodicals. 36. Oils (edible) pressed on ghani by human or animal labour. 37. Pal woven on handloom. 38. Quinine. 39. Raw wool except knitting wool. 40. Salt. [41. Sugar including khandsari and palmyra but excluding mishri, batasha and chironji.]^3 42. Tobacco, manufactured or unmanufactured, cured or uncured, and tobacco products including cigarettes, cigars, cheroots and bidis. 43. Water other than aerated, mineral and distilled water. 44. Writing slates and slate-pencils, chalk-sticks, crayons and foot-rules. 45. Sirali, bageshi, barroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof. [46. Hand-made sooma and gerama]^4 [47. ................................................................]^5 [48. Utensils made of bamboo, e. g., Dauri, supa, etc.,]^6 [49. Hand-made barahi of leather.]^7 [50 ................................................................]^8 186 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [51. Khadi silk cloth, that is to say, any cloth woven on handlooms in India from silk yarn handspun in India or from a mixture of such silk yarn with cotton and/or woolen yarn handspun in India, readymade garments of Khadi as defined in clause (d) of section 2 of the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956) and /or products of the undermentioned village industries as specified in the Schedule appended to the said Act— (i) Bee keeping. (ii) Cottage Match Industry. (iii) Cottage Pottery Industry. (iv) Cottage Soap Industry. (v) Flaying, Curing and Tanning of Hides and Skins and Ancillary Industries connected with the same and Cottage Leather Industry. (vi) Ghani Oil Industry. (vii) Manufacture of Cane-gur and Khandsari (viii) Palm-gur making and other Palm Products Industry. (ix) Proceesing of Cereals and pulses.]^2 [Condition for 51:] When sold by a producer/and/or organisation certified for the purpose by the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956) or the State Khadi and Village Industries Board Constituted under the Madhya Pradesh Khadi and Village Industries Act, 1959] [52. Hand spun cotton yarn.]^3 [53. Betel leaves.]^4 [54. Fruits other than dry fruits including pindkhajur and coconut.] [Condition for 54:] Except when sold in sealed containers.]^5 55. (i) Braille writer. (ii) Braille shorthand writer; (iii) Braille watch; (iv) Braille writing frame (v) Braille mathematical instruments; (vi) Braille globes and maps (geography); (vii) Braille thermometer; (viii) Braille lactometer; (ix) Braille barometer. 56. (i) Cantraceptives made of rubber, that is, condoms and diaphragms. (ii) Connectional contraceptives, that is check-persaries, jellies, foaming tablets. 57. Cowdung gas plant. 58. Wooden bullok cart wheels with or without iron rims.]^6 [59. Cowdung and products thereof.]^7 1. Added by Notification No. 3083-1242-V-ST, dated 30-11-1961 published in M. P. Rajpatra, dated 12-1-1962, Part iv. 60. P. 31. 3. Added by Notification No. 4034/1981-V-ST dated 20-10-1964, published in M.P. Gazette dated 30-10-1964, Part IV. 4. Added by M.P. Act 20 of 1972. S. 5(c) (iii). 5. Added by M.P. Act 1402, dated 13-5-1977. 6. Added by M.P. Act 25 of 1978, S. 37(v). 7. Added by Notification No. A-3-13-1982 1. Omitted by M.P. Act 7 of 1963, S. 8(b). 2. Omitted by M.P. Act 19 of 1979, S. 14(i). 3. Omitted by M.P. Act 16 of 1980, S. 3(a). 4. Omitted by M.P. Act 29 of 1974, S.8(a). 5. Subs. by M.P. Act 9 of 1964, S. 2(iii), for "ginger." 6. Subs. by Notification No. A3-55-1981(6)-ST-V, dated 19-3-1983, published in M.P. Rajpatra (Asadharan) on 21-3-1983, page 886. 7. Omitted by M.P. Act 20 of 1972, S. 5(a) (ii). 8. Subs. by M.P. Act 29 of 1974, S. 8(b). 10. Omitted by M.P. Act 16 of 1965, S. 12(a). 1. Subs. by M.P. Act 25 of 1978, S. 37(iv). 2. Omitted by M. P. Act 20 of 1972, S. 5(c) (ii). 3. Subs. by M. P. Act 23 of 1967, S. 11 (ii). 4. Subs. by ibid S. 11 (iii). 5. Omitted by M. P. Act 29 of 1974, S. 8 (c). 6. Subs. by M. P. Act 18 of 1960, S. 11 (b). 7. Subs. by M. P. Act 16 of 1966, S. 8 (iii). 8. Omitted by M. P. Act 9 of 1964, S. 2 (i). 2. Subs. by M.P. Act 9 of 1969, S. 12. (40) ST-V, dated 7-12-1983, published in M.P. Rajpatra (Asadharan) on 9-12-1983, Page 3360.