section SCHEDULE I
SCHEDULE I
The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968(See sections 3 and 4) Name of goods: 1. Jute, Period: From the 1st July 1959 to the 31st March 1962, Rate of Tax: Fifty paise per maund (37.3242 Kilograms). 2. Bamboos, Period: Ditto, Rate of Tax: Rupees two for every one hundred. 3. Kendu leaves, Period: (i) From the 1st March 1960 to the 29th April 1960, Rate of Tax: Rupees eight per maund (37.3242 Kilograms): Provided that an additional tax at the rate of rupees eight per maund shall be payable on superior variety of leaves, if any. Explanation-Superior variety of leaves means leaves fulfilling the physical specifications in relation to such variety as may be determined and notified by the Government having due regard to the following factors, namely:- (a) the area in which the leaves are grown; (b) the size, texture, venation, relative thickness of the mid-rib and the lateral veins;
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