Schedule II

A – GOODS TAXABLE AT 7 PAISE IN THE RUPEE (Continued from previous part) 17. Precious stones including diamonds, emeralds, rubies, real pearls and sapphires, synthetic or artificial precious stones, pearls artificial or cultured. 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 or steel, except item 43 to 46 of Schedule II. 23. 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 IN THE 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 (including spares of motor vehicles, motor cycles, motor scooters and motor and motorettes but excluding sewing machines and spare parts thereof) not listed separately in this Schedule. 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. 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. Paints, colour, lacquers, and varnishes including glue, polish, brush, sand paper, turpentine enamels and indigo and brush and sand paper. 9. Plastic, celluloid and bakelite goods. 10. Rubber products excluding foot-ware but including tyres and tubes. 11. Vacuum flasks of all kinds. C.- Goods taxable at 3(thee) paise in the rupee. Declare goods. D.- Goods taxable at 1 (one paise) in the rupee. Ready-made garments. E.- Goods taxable at 5 (five) paise in the rupee. “All other goods not mentioned elsewhere in this Schedule”. SCHEDULE II (See Section 8) Sl. No. Description of exempted articles. 1. All cereals, pulses and rice including broken rice, parched (beaten) and puffed rice. 2. (a) Plough, plough points, spade (kodali), sickle, khurpi, axe, khanda (for digging holes in the soil) and dao. (b) Other hand tools used for agricultural purposes. 3. Books, periodicals and news papers. 4. Bread. 5. Betelnuts and pan leaves. 6. Cotton including waster cotton. 7. Electrical energy. 8. Fertilizers, viz. (a) All Chemical fertilizers (b) Bone meal (c) Oil cakes. 9. Fish, eggs, ghee (but not vegetable ghee), dehi, butter, cream, casein, meat and vegetables (but not onion, garlic, species and condiments) - Except when sold in sealed containers. 10. Flour including atta, maida, suji and bran. 11. Fresh fruits. 12. Gur and molasses. 13. (i) Antimalarial drugs viz. quinine in powder form, quinine pills (but not sugar coated), quinine alkaloids, salts of quinine, cinchona and its alkaloids, tataquine, cinchona forifuge and drugs of the 4 aminoguinoline group such as chloroquine and its salts, amodiaquine and its salts whether in solution or in powder or in tablet form, proguanil and its salts and pyrimethamine. (ii) Anti-kala-azar drugs, viz. Urea Stibamine and Pentamidine Isethipoate. (iii) Vaccine, viz. Small-pox vaccine, Cholera vaccine and T.A.B. 14. Mustard oil, rape oil and mixtures of mustard and rape oils. 15. Mustard seed and rape seed. 16. Sago. 17. Salt. 18. Water (other than distilled, aerated or mineral water). 19. Milk. 20. Firewood. 21. Mathematical instruments for students. - When sale price does not exceed Rs.20/- (Twenty) a piece. 22. (a) Sales to the Canteen Stores Department (India) of goods certified by it as being intended for being sold directly or through Canteens to members of the Armed Forces of India at prices fixed by the Government of India. (b) Sales by the Canteen Stores Department (India) to dealers certified by the Department to be Canteen Contractors or to the Unit Canteens run by the Officers of the Armed Forces of India of goods which are intended for being sold to members of the Armed Forces of India at prices fixed by the Government of India. (c) Sales by dealers certified by the Canteen Stores Department (India) to be Canteen Contractors of goods obtained by such dealers from the said Canteen Stores Department (India) to members of the Armed Forces of India at prices fixed by the Government of India. (d) Sales by Unit Canteen run by Officers of the Armed Forces of India of goods obtained by such Unit Canteens from the Canteen Stores Department (India), to members of the Armed Forces of India at prices fixed by the Government of India. (e) Sales by the Canteen Stores Department (India) to members of the Armed Forces of India, at prices fixed by the Government of India. 23. Slate and slate pencils. 24. Pencils, paper, blotting paper, ink, inkpot, penholder, nib and eraser purchased for use by students. 25. Scale, colour box, painting box, school map, exercise book and drawing book. 26. Grass used as Cattle fodder only. 27. Handspun cotton yarn. 28. Handloom cloth woven out of handspun cotton yarn. 29. Mill-made cotton yarn excluding sewing thread. 30. All varieties of textiles, namely: - Cotton, woolen or silken including rayon, art silk or nylon whether manufactured by hand-loom, power-loom or otherwise. 31. Sugar. 32. Tobacco and all its products. 33. Ayurvedic medicines other than patent drugs or sold under registered trade mark. 34. Raw jute. 35. Sugarcane. 36. Khadi and/or products of village industries as defined in the Khadi and Village Industries Commission’s Act, 1956. - When sold by a producer and/or organization certificated for the purpose by the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission’s Act, 1956 or the Statutory State Khadi and Village Industries Board constituted under the Act of the State. 37. Nirodh (Condoms). 38. Sales to Red Cross Society and its allied organizations. 39. Pesticides. 40. Gunny bags. - When used as containers of goods sold. 41. Livestock and poultry. 42. Sales of goods by Government departments at or below purchase price. - When sold in connection with approved development schemes. 43. Wooden table. - When sale price does not exceed rupees fifty a piece. 44. Wooden chair. - When sale price does not exceed rupees thirty a piece. 45. Wooden bench. - When sale price does not exceed rupees thirty a piece. 46. Wooden bedstead. - When sale price does not exceed rupees eighty a piece.