Schedule II

(See Section 8) SI. Description Condition and No. exception which Exemption has been allowed 1 2 3 1. All cereals including all forms of Except when sold in rice. sealed containers 2. Plough, Plough points, spade (Kodali) sickle, khurpi, Axe, Khadda (for digging holes in the soil) and Dan 3. Books, periodicals and Newspapers. 4. Bread 5. Betelnuts and pan leaves. 6. Cotton. 7. Electricity 8. Fertilizers, viz. (a) All chemical fertilizers (h) Bone meal (c) Oil cakes 9. Fish, ( Ghee (hut not vegetable ( Ghee) Except when sold in Dahi, Cream, Casein, meat and scaled containers. 10. Deleted vegetables (hut not onion, garlic. spice and condiments) 11. Fresh fruits 12. Gur and molasses 13(i) Anti- malaria drugs, viz. Quinine powder form, quinine pills (but not sugar coated) Quinine, Alkaloids, salts of Quinine, Cinchona and its Alkaloids, Tatequinç Cinchonc Forifuge and Chloroquine group of drugs, e.g. Nihaquine, Reschonchint and Comoquine whether in solution or in powder or in tablet form, paludrinc and Darapin; (ii) Anti-kala-azar drugs, viz. Urea Stibamine and Pentamidinc lsethienate; (iii) Vaccine, viz, small pox vaccine, Cholera vaccine and T.B. 14. Deleted 15. Till seed, salam seed, Tissi seed. 16. Sage 17. Salt Except when sold in sealed containers 18. Water (other than distilled, aersted or mineral waters) 19. Milk 20. Fire wood 21. Mathematical instruments for students. 22. Sales by or to the Canteen Stores Goods required for Department (India) use of members of the Defence Forces of India and certified by the Principal Officer of Military unit to which the respective Depot of the Canteen Stores Department (India) is attached to he required for bonafide use of members of the Defence Forces. 23. Slate and slate pencils. 24. Pencil, paper, bloting paper, inkpot, pen holder, nib and eraser for use by student. 25.(a) Scale, colour box, painting box, when sold by school school map, exercise book and canteen certified by drawing book, the school authorities. (b) School bag and lunch box. (Principal/Head master) as for use by Students. 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, silk or artificial nylon whether manufactured by handloom, powerloom or otherwise. 33. Deleted 31. Sugar 32. Tobacco and all its products. 34. Raw Jute 35. Sugarcane 36. Khadi and/or products of village When sold by a Industries as defined in the Khadi producer ‘and/or and Village Industries Commission organisation Act, 1956. certified for the purpose by the Khadi and Village Industries Comission constituted under the Khadi and Village Industries Commission . Act, 1956 or the Statutory State Kbadi and’ Village Industries Board constituted under the Act of the State. 37. Pesticides for plant protection. 38. Nirodh (Condoms) 39. Sales to Red Cross Society and its 40. Deleted allied organisations. 41. Livestock and poultry. 42 Sales of goods by Government When sold in Department at or below purchase connection with price, approved 43. Deleted 44. Deleted development schemes. 46. Deleted 41. Deleted 49. Deleted 45 Deleted 4& Deleted 50. Mango stones and Mango Kernals 51. Nutan Kerosine wick-stove 52. Oral contraceptive pills Mala-N and Mala-D 53. Handicrafts 5& Pulses 55. Wheat products including atta, maida and suji. Mustard oil, rape-seed oil, admixture of mustard-oil and rape- seed oil.