(1) On and from the commencement of this Act, all laws Repeal and

= relating to Sales Tax in force in the State, shall stand Validation. repealed,

1. (2) All collections of tax, penalty and interest, and all 5 proceedings or assessments made, actions taken, things done or orders passed, by any authority under any law refe- fe) rred to in sub-section (1) are hereby, validated and shall 6 for all purposes be deemed to have always been made, done, taken or passed in accordance with law.
2. (3) All proceedings pending on the commencement of this Act with regard to assessment, collection of tax, penalty or interest, or matters in appeal, revision or review shall continue and be disposed of as if this Act had not been passed. ’ SCHEDULE 1 ( See section 8) 1 2 1. All cereals and pulses including broken particles and husk Except when sold in and bran thereof sealed container. 2. Wheat flour including atta and suji Rai a 3. Bread [RTS 4 4. Meat which has not been cured or frozen fR— « 5. Fresh fish sevrensne 6. Vegetables, green or dried commonly known as sabji, Except when sold in tarkari or sak sealed container. 7. Cooked food, other than cake, pastries, biscuits and sweetmeats — 8. Gur and molasses [EIN 9. Salt [RR 1 2 10. Milk pn 11. Livestock, including poultry es 12. Agriculture implements Except tractors and » power ‘tillers and spe are parts accessories and component parts * thereof. © 13. Cotton Yarn Perens & 14. Inferior grade of kerosene oil, that is to say, the kerosene & referred to in item 7 of the first Schedule to the Central Excise and Salt Act, 1944 and having all the follo- wing characteristics also.
   • (i) it is not lighter in colour than solution with the following composition :— Quarter normal aqueous solution of :—
   • (a) Ferric Chloride (FeCL 3 6H , 0),
   • (b) Cobitous Chloride (C o CLy 6Hz O), w
   • (c) Copper Sulphate (C 4 SOs 5H 2 O), mixed in the ratio of . 6:3:1: and
     • (ii) it has flashing point below 65; 60 of centigrade thermometer. 15. Tobacco for hookah, that is to say, tobacco paste ready for use in hookah. 16. Texts & exercise books for educational purpose and such other sacred books as may be prescribed. 17. Water, but not aerated or mineral waters when sold in bottles or sealed containers. “ 18. Electrical energy. El 19. Raw Jute. io 20. Plain paper, commonly known as Darbar Paper, Government Paper ‘cartridge paper’ ‘sold by Government Treasuries through the agency of licensed stamp 9 vendors. 21. Eggs. 22. Sag and tapioca globules. $ 23. Charkha. 24. Cotton, B 25. Handloom Woven—
   • (a) Gamchas.
   • (b) Khaddar or Khadi. Except those made from silk yarn. i (c) Garments made of kbaddar or khadi referred in sub-item (b). o (d) Handicraft goods locally produced only. 26. Mustard Oil, rape oil and mixtures of mustard and rape oil. od 27. Newspapers. © 28. Mustard seed and rape seed . rd 29. Flowers and plants,