Schedule

( See Section 4 ) A- AT GOODS TAXABLE AT 10 PAISE PER RUPEE Sl. No. Name of taxable goods 1. All Arms including rifles, revolvers, pistol and ammunition for the same. Sl. No. Name of taxable goods 2. All clocks, time pieces and watches and parts thereof. 3. Articles made of or inlaid with ivory. 4. Binoculars, telescopes and opera glasses. 5. Carpet, including durries. 6. Cigarettes cases and lighters. 7. Cinematographic equipment including cameras, projectors and recording and reproducing equipment, lenses, films and parts and accessories required for or used therewith. 8. Dictaphones and other similar apparatus fore recording sound and spare parts thereof. 9. Electroplated nickel or silver or german silver goods. 10. Foam rubber products. 11. Gramophones and component parts thereof and records. 12. Iron and steel safes and almirahs. 13. Motor cycles and motor cycle combinations, motor scooters, motorettes and tyres, tubes and spare parts of motor cycles, motor scooters, motorettes. 14. Motor vehicles, including chassis of motor vehicles, motor tyres, and tubes and spare parts of motor vehicles. 15. Perambulators. 16. Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for or used therewith. 17. Precious stones namely diamonds, emeralds, rubies, real pearls and sapphires, synthetic or artificial precious stones, pearls artificial or cultured. Sl. No. Name of taxable goods 18. Refrigerators and air conditioning plants and component parts thereof. 19. Stainless steel products. 20. Sound transmitting equipment including telephones and loud speakers and spare parts thereof. 21. Typewriters, tabulating machines, calculating machines and duplicating machines and parts thereof. 22. Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber, iron and steel. 23. Vacuum flasks of all kinds. 24. Wireless reception instruments and apparatus, radios and radio gramophones, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. B – GOODS TAXABLE AT 7 PAISE PER RUPEE 1. 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, lighting bulbs, electrical earthenwares and porcerlain and all other accessories and component parts either sold as whole or in parts. 2. All machineries and spare parts thereof. 3. Bicycles, tricycles, rickshaws and cycle combinations and accessories and parts thereof. 4. Cosmetics including scents, perfumes, powders, snows, hair oils, scented sticks, and other toilet requisites. 5. Crockery and cutlery, including knives, forks and spoons articles made of glass, china porcelain or glazed earthenware adopted for domestic use. Sl. No. Name of taxable goods 6. Glassware, bottles and phials, funnels globes, glass parts of lamps, sheets and plates, photo and other frames and mirrors. 7. Ladies hand bags and other types of vanity bags. 8. Medicines and drugs other than the following: - “(a) Antmalarial drugs viz. quinine in powder form, quinine in pills (Pills not sugar coated), quinine alkaloids, salts of quinine, cinchor and its alkaloids, totaquine, cinchona fobrifuge and drugs of the aminoquinoline groups such as chloroquine and its salts tablet form, proguanil and its salts and pyrimethamine” . (b) Anti-kala-azar drugs viz., Urea Stibamine and Pentamidine Isethionate. (c) Vaccines viz., Small-pox vaccine, Cholera vaccine and T.A.B. Vaccine. (d) Ayurvedic, Homeopathic and Unani Medicines. 9. Paints, colour, lacquers, and varnishes including glue, polish, brush, sand paper, turpentine enamels and indigo. 10. Plastic, celluloid and bakelite goods. 11. Rubber products. C. – GOODS TAXABLE AT 5 PAISE PER RUPEE 1. All varieties of tractors and bulldozers. 2. Bricks and tiles (Kiln burnt). 3. Cement. 4. Fireworks including coloured matches. 5. Leather goods of all varieties (other than handmade footware when sold at a price not exceeding Rs. 5.00) 6. Matches. 7. Petroleum coke and Petroleum gas. 8. Plywood, hard-board, card-board and straw-board. 9. Sewing Machines. 10. Soaps and all varieties including toilet soap, washing soap, shaving soap, medicated soap, soft soap, liquid soap, chips or flakes powdered soap, soap of any other description and detergents. 11. Tinned, canned, bottled or packed foods or provisions including confectionery, biscuits and cakes. 12. Tinned, bottled or packed milk foods. 13. Vegetable oils, both edible and non-edible including vanaspati or vegetable ghee but excluding mustard oil, rape oil and mixtures of mustard and rape oil. 14. Water supply and sanitary fittings. D.- GOODS TAXABLE AT 3 PAISE PER RUPEE 1. Coal, coke and Coal-gas. 2. Iron and steel, that is to say :- 1. Substituted by Nagaland Act 7 of 1969. See Nagaland Gazette-Extraordinary, April 15 1969. Sl. No. Name of taxable goods (a) Pig iron and iron scrap; (b) Steel scrap, steel-ingots, steel billets, steel bars and rods; (c) Iron plates; (i) Steel Plates Sold in the same form (ii) Steel sheets in which they are directly produced by (iii) Steel bars and the rolling mile. tin bars. (iv) Rolled sections (v) Tool alloy-steel. [Received the assent of the President of India on the 2 nd November, 1967].