Schedule I

(See Sections 5 and 5A) LIST A— GOODS TAXABLE AT THE FIRST POINT OF SALE IN THE STATE SI. Description of goods Rate of tax No. 1 2 3 1. All Arms including Rifles, Revolvers, 12 paisa in Pistols and ammunitions for the same, the rupee. 2. All clocks, time pieces, watches and parts do thereof. 3. Binoculars, telescopes and opera glasses. do 4. Cigarette cases and lighters, do 5. Cinematographic equipment including do cameras, projectors, sound recording and reproducing equipment, lenses, films and other accessories required for use thereof. 6. Dictaphones and other similar apparatus do for recording sound and spare parts thereof. 7. Grampohones and component parts do thereof and records. 8. Iron and steel safes and almirahs. do 9. Motor cycles and motor cycle do combinations, Motor scooters, motorettes and tyres, tubes, spare parts and accessories of motor cycles, scooters and motorrettes,’ 10. All motor vehicles including cars, taxis, 4 paise in the omni buses, Motor Lorries, Chassis of rupee Motor vehicles. SI. Description of goods Rate of tax No. 1 2 3 10A. Component parts of motor vehicles and 12 paise in articles adopted for use generally as parts the rupee. and accessoreis of motor vehicles, trailors by excluding tyres. Batteries for all motor vehicles, scooters, do mopeds, motorised rickshaws, motorettes and tractors. 11. Photographic and other cameras, 12 paise in enlargers, lenses, films, plates, Papers, the rupee. clothes and other parts and accessories required for photographic use. 12. Refrigerators, air-conditioning plants, do and component parts of refrigerators and air-conditioning parts. 13. Sound transmitting equipment including do Telephones, Loudspeakers and spare parts thereof. 14. Office Machines and apparatus including do typewriters. Tabulating machines, calculating machines, cash register machines, cheque writing machines, statistical machines, card punching machine, computers including peripheral devices, intercom devices and component parts and accesssories of such office machines and apparatus. 15. Wireless reception instrument and do apparatus, radios and radio gramophones, electrical bulbs, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof 16. All electrical goods, instruments, 12 paise in apparatus, appliances and all such the rupee articles, the use of which cannot he had except with the applications of electrical energy including fans, lighting, bulbs, electrical earthenwares and porcelain and all other accessories and component part either sold as a whole or as a part. 17. All varieties of bulldozers including parts do and accessoreis thereof. 18. Stainless steel products. do 19. Furniture of all types including those do made of timber, iron and steel and aluminium. 20. Vacuum Flasks of all kinds, do 21. Electroplated nickel or silver or German do silver goods. 22. Articles made of inlaid with ivory, do 23. Perambulators. do 24. Carpets including Durries. do 25. Foam rubber products do 26. Cosmetics and toilets requisites including do scents, perfumes, snows powders and lip-stick hut excluding hair oil, tooth powder and tooth brush. 27. Mosaic tiles, do 28. Linoleum do 29. Precious stones, whether cut or uncut, do real or artificial. 30. Furs and articles made of furs. do 31. Marble chips, marble or mosaic floor 12 paise in and tiles and articles made of marble or the rupee mosaic. 32. Laminated sheets like formaica, do sunmaica etc. 33. ... ... ... Deleted 34. Television sets and antennae, television, do cameras, television monitors and components parts and accessories of any of them. 35. Close circuit television sets, video do cameras, television, video cassette, video casette players, V.C.R. parts, accessories and components of any of them. 36. Electronic systems; instruments, parts do and appliances, components parts and accessories of any of them. 37. Professional, scientific and laboratory do instruments, implements and tools and components, parts and accessories thereof. 38. Domestic and commercial electrical do appliances such as grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machine, butters, hot plates, oastcrs, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them. 39. Voltage stabilizers of all types and do descripi ions. 40. Weighing machine, of all types and do descriptions. 41. Bearings of all types including ball or 12 praise in roller hearings of all types and the rupee descriptions. 42. Dry and preserved fruit, that is to say, do any fruit of edible, part of fruit that has undergone full or partial dehydration or any other preserving process including Almond, Khasta, pistachionut, Apricot, Alubukra, Fig, Cashew-nut (cashew nut includes salted cashewnut), Walnut Raisin (locally known as Khajur Zahedi or Sehera) but excluding any fruit which is oil seeds as defined in section 14 of the Central Sales Tax Act, 1956. 43. Storage batteries of all varieties and do descriptions. LIST B — GOODS TAXABLE AT THE FIRST POINT OF SALE IN THE STATE. SI. Description of goods Rates of tax No. 1 2 3 1. Cement 8 paise in the rupee 2. Bycycle, tricycle,rickshaws and cycle do combination and accessories and parts thereof. 3. All varieties of hair oils, do 4. Crockery and cutlery including forks and do spoons and articles made of glass, china porcelain or glazed earthenware adopted for cosmetic use. 5. Vegetable oils, both edible and non- do edible including vanaspati and ghee. 6. ... ,,.. Deleted 7. Fire works including coloured matches, do 8. Glassware, bottles and phials, funnels do globe, glass parts and lamps, sheets, and plates, photo and other frames and mirrors. 9. Leather goods of all variety, do 10. Paints, colours and varnishes including do glue, polish and indigo. 11. Brushes, sand paper and other abrasives do by whatever names known. 12. Ply-wood, hard-board, card-board and do straw-board. 13. Rubber products excluding condoms, do 14. Sewing machine, knitting machine and do parts and accessories thereof. 15. Soaps of all variety including toilets soaps, 6 paise in the shaving soaps, soft soaps, liquid soaps, rupee. soaps chips of powder of any other description or detergents. 16. (a) Baby food, e.g. Glaxo, Amuispray do Lactogen etc. (b) Tinned, canned, bottled or packed 8 paise in foods or provisions including the rupee. confectionery biscuits and cakes. 16A. Sweets and sweet-meat including do pastries, ice-cream and Kulfi”. 17. Water supply and sanitary fittings, all do machinery for water supply, accessories and spare parts thereof. 18. Plastics, celluloid and bakelite goods. do 19. Ladies handbags and other types of do variety bags. 20. Asbestos sheets, do 21. Shaving sets, razors, razor-blade, shaving do 22. Deleted sticks, shaving cream, shaving brush and other accessories and depilatories. 23. Onion and garlic, do 24. Petromax, Stoves, lamps, lanterns 6 paise in the including parts and accessories thereof. rupee. 25. Padlock and Keys 8 paise in the rupee 26. Shoe polish, shoe creams and shoe do brushes. 27. Dyes and chemicals, do 28. Pipes and fittings of pipes, sanitary wares do of all kinds and fitting thereof. 29. Paper excluding newspapers, paper 8 paise in the envelopes, diaries, calenders, greeting rupee. cards, invitation cards, photo and stamp albums. 30. Cellophone 6 paise in the rupee. 31. Aluminium wares, utensils, utensils and 8 paisc in the articles made of non-ferrous metals and rupee. other non-stick cook ware. 32. Matches do 33. Tyres (including pneumatic tyres) and 8 paise in the tubes ordinarily used for motor vehicles rupee. and trailors (whether or not such tyres and tubes are used for other vehicles.) 34. ... ... Deleted 35. X-ray parts and films, plates and other do equipments required for use therewith and components, part and accessories or any of such parts and equipments. 36. Fountain pens, ball pens; stylograph pens, do propelling pencils and components, parts and accessories of such pens and pencils, and refills used therewith. 37. Food and non-alcoholic drinks served do for consumption inside any eating house, restaurants, hotels and refreshments room. Provided that tax shall be charged at the rate of six paise in the rupee prior to the date of this amendment. 38. Areated water, mineral water and non- 8 paise in the alcoholic beverages (including fruit rupee. juices, squashes, syrups and cordials) when sold in sealed, capsuled or corked bottles, jars, tins, drums and other containers (other than soda water) 39. Incensed sticks locally known as do Dhupkathi, or Agarbati. 40. “Surgical dressing” which expression do shall include gause, lint and cotton wool, which have been sterilised and conform to the accepted standards of the medical profession. 41. All non-cotton yarn, staple yarn, do 42. Jute goods, that is to say (1) Hesian (ii) 8 paise in the sacking and (iii) carpet backing made rupee. of jute. 43. Industrial gases, including oxygen, do nitrogen, acetylene, gas burners and other equipments and accessories for use thereof. 44. Pan masala by whatever name called do 45. Sheets, cushions and pillows, do 46. Dry cell batteries, do 47. Bedding, mattresses, stuffed with cotton,, do simul, coir (with or without foam backing) 48. Musical instruments, do 49. Packing materials (i) Empty tins and empty barrels do (ii) Wooden boxes do (iii) Empty bottles and corks. do (iv) Polythene and Alkathene 8 paise in the rupee (v) Cartoons do (vi) Gunny bags do 50. Wooden chair, wooden bench, wooden do bed stead. LIST C - GOODS TAXABLE AT THE LAST POINT OF SALE IN THE STATE SI. Description of goods Rate of tax No. 1 2 3 1. Declared goods. 4 paise in the rupee 2. Readymade garments of all varieties. do 3. Knitting wool do 4. Cattle and poultry feed and concentrates do but excluding feed supplement. 5. Xerox copy. do LIST D— OTHER GOODS TAXABLE AT THE LAST POINT OF SALE IN THE STATE (a) 6 PAISE IN THE RUPEE All other goods not otherwise exempted. (Vide Schedule-Il under section 8) or Otherwise specified from time to time in any of the preceding Lists.