An Act further to amend the Kerala General Sales Tax Act, 1963.
Preamble.—WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963, for the purposes hereinafter appearing;
BE it enacted in the Thirty-first Year of the Republic of India as follows:—
1. Short title and commencement.—(1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 1980.
(2) Clause (a) of section 3 and sections 4, 5, 7, 9, 10 and 12 shall be deemed to have come into force on the 1st day of April, 1980 and the remaining provisions of his Act shall come into force at once.
2.Amendment of section 2.—In section 2 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in clause (vii), the words "of a business nature" shall be omitted.
3.Amendment of section 5.—In section 5 of the principal Act,—
(a) in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted;
(b) in sub-section (3), after the proviso, the following proviso shall be inserted, namely:—
"Provided further that the goods sold are capable of being used as component part of any of the goods mentioned in the First Schedule.".
4. Amendment of section 5A.—In section 5A of the principal Act,—
(a) in sub-section (2), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted;
(b) in sub-section (3), for the words "twenty-five thousand rupees" and "thirty thousand rupees", the words "thirty-five thousand rupees" and "forty thousand rupees" shall respectively be substituted.
5.Amendment of section 7.—In section 7 of the principal Act, in sub section (1), for the words "twenty-five thousand rupees" and "thirty thousand rupees", the words "thirty-five thousand rupees" and "forty thousand rupees" shall respectively be substituted.
6.Amendment of section 10.—In section 10 of the principal Act, in sub-section (1), after the words "make an exemption or reduction in rate,", the words "either prospectively or retrospectively," shall be inserted.
7.Amendment of section 13.—In section 13 of the principal Act, in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted.
8.Amendment of section 14.—In section 14 of the principal Act, for sub section (2), the following sub-section shall be substituted, namely:—
"(2) If the prescribed authority after making such enquiries as it may consider necessary is satisfied—
(a)that the application is in order;
(b)that the particulars furnished therein are correct; and
(c)that the security, if any, required to be furnished under sub section (2A) has been furnished,
it shall register the applicant and issue to him a certificate in the prescribed form.".
9. Amendment of section 17.—In section 17 of the principal Act,—
(a) in subsection (4),—
(i) for the word, brackets and figure "subsection (3)", the words, brackets, figures and letter "subsections (3) and (4A)" shall be substituted;
(ii) in the second proviso, after the words "penalty has been imposed", the words and figures "or from whom a sum of money has been accepted under section 47" shall be inserted;
(b) after sub-section(4), the following subsection shall be inserted namely:—
"(4A) Notwithstanding anything to the contrary contained in subsection (3), in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall make the final assessment for the year 1980-81 and for every subsequent year on the basis of the return furnished by that society, if such return is duly supported by the audit report of such society issued by the Registrar of Co-operative Societies:
Provided that the provisions of this subsection shall not apply if the audit report of the co-operative society issued by the Registrar of Co-operative Societies is not furnished within a period of three years from the expiry of the year to which it relates:
Provided further that the provisions of this subsection shall not apply in the case of a co-operative society which has been punished or on which a penalty has been imposed or from which a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been furnished;";
(c) in subsection (9), after the brackets and figure "(4)," the brackets, figure and letter "(4A)," shall be inserted.
10. Amendment of section 18.—In section 18 of the principal Act,—
(a) to subsection (1A), the following provisos shall be added namely:—
"Provided that in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall determine the amount of tax payable in respect of the year 1980-81 and each subsequent year on the basis of the return and the latest audit report of the society issued by the Registrar of Co-operative Societies and furnished by such society:
Provided further that the provisions of the foregoing proviso shall not apply in the case of a co-operative society which has been punished or on which a penalty has been imposed or from which a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been furnished.";
(b) after subsection (2), the following subsection shall beinserted, namely:—
"(2A) Notwithstanding anything to the contrary contained in sub-section (2), the assessing authority shall accept the return submitted by any dealer whose total turnover as assessed under subsection (2) according to the latest completed assessment does not exceed one lakh rupees and determine the amount of tax payable by the dealer on the basis of such return:
Provided that the provisions of this subsection shall not apply if the tax due as specified in the return is less than the tax assessed according to the latest completed assessment by more than—
(a)twenty-five per cent, if the tax so assessed is not more than two hundred rupees;
(b)twenty per cent, if the tax so assessed is more than two hundred rupees, but less than five hundred rupees;
(c)ten per cent, if the tax so assessed is not less than five hundred rupees:
Provided further that the provisions of this subsection shall not apply in the case of a dealer who has been punished or on whom a penalty has been imposed or from whom a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been submitted.".
11. Amendment of section 3.—In section 23 of the principal Act, after subsection (3), the following subsections shall be inserted, namely:—
"(4) Where, as a result of any order in appeal or revision or any rectification under section 43, any dealer or other person is not liable to pay the tax assessed or any other amount, the levy of penal interest for the non-payment of such tax or other amount shall be cancelled and if any amount of such penal interest has been collected, it shall be refunded to the dealer or other person, as the case may be.
(5)Where, as a result of any order in appeal or revision or any rectification under section 43, any tax assessed or any other amount due from any dealer or other person has been reduced, the penal interest levied for the nonpayment of such tax or other amount shall be proportionately reduced and if any amount of penal interest in excess of such reduced penal interest has been collected, such excess shall be refunded
to the dealer or other person, as the case may be.
(6)The provisions of subsections (4) and (5) shall, so far as may be, apply, in respect of penal interest levied for the non-payment of tax provisionally assessed which has been reduced in part or in full as a result of final assessment.".
12.Amendment of section 34.—In subsection (1) of section 34 of the principal Act, for the words, brackets and figures "subsection (3) of section 17", in both the places where they occur, the words, brackets, figures and letter "subsection (3) or subsection (4A) of section 17" shall be substituted.
13.Amendment of section 45A.—In subsection (1) of section 45A of the principal Act, the Explanation shall be numbered as Explanation I and after that Explanation, the following Explanation shall be inserted, namely: —
"Explanation II.—For the purposes of this subsection, the expression "assessing authority" includes any officer not below the rank of Sales Tax Officer specified by the Government in this behalf by notification in the Gazette.".
14. Substitution of new section for section 46A.—For section 46A of the principal Act, the following section shall be substituted, namely:—
"46A. Penalty for illegal collection of tax.—(1) If any person collects any sum by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22, he shall be liable to pay penalty not exceeding five thousand rupees and any sum collected by the person by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22 shall be liable to be forfeited to the Government by an order issued by the assessing authority after giving such person an opportunity to show cause why such penalty or forfeiture shall not be ordered:
Provided that no penalty or forfeiture shall be ordered under this subsection if the assessing authority is satisfied that the sum so collected has been returned to the person from whom it was collected.
(2)Where any sum is forfeited to the Government under subsection (1), any person from whom the amount was collected in contravention of the provisions of subsection (2) or subsection (3) of section 22 may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person in the prescribed manner.
(3)No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this section.".
15. Substitution of new Schedule for First Schedule.—For the First Schedule to the principal Act, the following Schedule shall be substituted, namely:—
"THE FIRST SCHEDULE
[Goods in respect of which single point tax is leviable under subsection (1) or subsection (2) of section 5]
Sl. No.
Description of goods
Point of levy
Rate of rax
(1)
(2)
(3)
(4)
Meat and meat preparations
1
Meat kept in cold storage, chilled or frozen and dried or smoked
At the point of first sale in the State by a dealer who is liable to tax under section 5.
6
2
Meat and preparations of meat and meat offals sold in air-tight containers
do
10
Dairy products
3
Milk products, including milk powder, baby food, ghee, cheese and butter
At the point of first sale in the State by a dealer who is liable to tax under section 5
10
Fish and fish preparations
4
(i) Prawns, crustaceans, molluscs, frogs and frog legs, not falling under item (ii) below
At the point of last purchase in the State by a dealer who is liable to tax under section 5
5
(ii) Prawns, crustaceans, molluscs, frogs and frog legs, canned or otherwise processed.
do
5
5
Fish and fish preparations, sold in air-tight containers
At the point of first sale in the State by a dealer who is liable to tax under section 5.
10
6
Foods, including preparations of birds, eggs, animal blood, prawns, crustanceans and molluscs, sold in air-tight containers
Cereals and cereal preparations
do
10
7
Rice products and wheat products
do
4
Explanation.─”Rice products” means parched, puffed or beaten rice and “wheat products” means maida, atta, suji, rava, resultant atta and bran
8
Biscuits sold under brand names (Patented)
do
10
9
Biscuits not specified in item 8 and bakery products excluding bread
do
5
10
Pulses other than those coming under declared goods
do
4
Fruits and vegetables
11 Cashewnut with shell At the point of last purchase
in the State by a dealer who
is liable to tax under 5
section 5.
12
Cashew kernel
At the point of first sale in the State by a dealer who is liable to tax under section 5.
5
13
Coconuts (other than those coming under declared goods)
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
5
14
Tamarind
At the point of first sale in the State by a dealer who is liable to tax under section 5.
6
15
Fruits, vegetables, roots, tubers, cereals, flour and starch preserved or prepared and sold in air-tight containers
do
10
16
Tapioca
At the point of last purchase in the State by a dealer who is liable to tax under section 5:
2
Provided that a dealer shall not be liable to pay tax under this Act in respect of tapioca, if his turnover of the purchase of tapioca within the State is less than thirty-five thousand rupees and such tapioca is sold for domestic consumption and for use as food materials:
Provided further that an authorised retail distributor appointed under the Kerala Rationing Order, 1966, shall not liable to pay tax under this Act in respect of tapioca sold to ration card holders, whatever be his turnover.
17
Sugarcane
At the point of last purchase in the state by a dealer who is liable to tax under section 5.
5
18
Chicory
Sugar preparations
At the point of first sale in the State by a dealer who is liable to tax under section 5.
6
19
Jaggery other than palmgur
At the point of first sale in the State by a dealer who is liable to tax under section 5.
8
20
Confectionery, including toffees and chocolates
do
10
Coffee, tea, spices and manufacturers thereof
21
Coffee, that is to say, any one the forms of coffee such as coffee beans, coffee seeds (raw or roasted), coffee powder, but not including coffee drink.
At the point of first sale in the State by a dealer who is liable to tax under section 5
6
22
Green tea leaves and manufactured tea
do
5
Explanation.─Where a tax has been levied in respect of manufactured tea, the tax, if any, levied and collected in respect of green tea leaves from which such manufactured tea is produced shall be refunded
23
(i) Garbled pepper
(ii) Ungarbled pepper
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
6
24
Cardamom
At the point of first sale in the State by a dealer who is liable to tax under section 5.
5
25
Green and dried ginger
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
4
26
Turmeric
At the point of first sale in the State by a dealer who is liable to tax under section 5
6
27
Spices (including chillies and corriander seed) falling under any other items in this Schedule
At the point of first sale in the state by a dealer who is liable to tax under section 5
8
28
Kacholam
At the point of last purchase in the State by a dealer who is liable to tax under Section 5
6
Feeding stuff for animals
29
Coconut oil cake
At the point of first sale in the State by a dealer who is liable to tax under section 5
5
30
Cattle feed (including gingili oil cake and groundnut oil cake and rice bran) and poultry feeds
do
5
31
Neem cake
do
5
Beverages
32
Ice
do
5
33
Non-alcoholic drinks, squashes, sauces and beverages, bottled or canned and sold under brand name.
do
10
Explanation.─Powders and Tablets used for preparations of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this item or item 34.
34
Aerated waters, non-alcoholic drinks and squashes, sauces and beverages, bottled or canned, not falling under item 33.
At the point of first sale in the State by a dealer who is liable to tax under section 5.
5
35
Foreign liquor
do
50
36
Liquor other than foreign liquor, arrack and toddy
do
40
Explanation (1)─”Liquor” means and includes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, cocoa-brandy, arrack, and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State.
Explanation (2).─”Foreign liquor” means any liquor manufactured in any country other than India and brought to India.
37
Vinegar
do
8
Rubber
38
Rubber excluding synthetic rubber
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
5
39
Rubber products other than those specifically mentioned in this Schedule
At the point of first sale in the State by a dealer who is liable to tax under section 5.
10
40
Synthetic rubber and its products and mixture of rubber and synthetic rubber and its products
At the point of first sale in the State by a dealer who is liable to tax under section 5
12
Textile fibres
41
Sewing thread, twisted yarn and such other yarn or thread, not coming under declared goods and not mentioned elsewhere in this Schedule
do
3
42
Artificial silk yarn and staple fibre yarn
do
2
43
Synthetic polyster fibre
do
2
44
Aloe yarn and its products
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
2
Iron and steel articles not falling under any other items in the Schedule
45
Iron and steel articles, not mentioned elsewhere in this Schedule or the Second Schedule
At the point of first sale in the State by a dealer who is liable to tax under section 5.
6
46
G.I. Pipes and Cast Iron Pipes
do
4
Crude animal and vegetable materials not falling under any other items in this Schedule
47
Arecanut
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
6
48
Nuxvomica
At the point of last purchase in the State by a dealer who is liable to tax under section 5
6
49
Beedi leaves
At the point of first sale in the State by a dealer who is liable to tax under section 5.
5
Petroleum and Petroleum products
50
Motor spirit other than petrol and aviation gasoline
At the point of sale in the State by any oil company liable to tax under section 5, except where the sale is by any oil company to another oil company
20
51
Petrol other than Naphtha
do
15
52
Aviation gasoline
do
12
53
Aviation turbine fuel
do
8
54
Naphta
do
5
55
Kerosene
do
4
56
Furnace oil
do
5
Explanation.─For the purposes of Sl. Nos.50 to 56 above, “oil company” means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd., Caltex Oil Refining (India) Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burmah Petroleum Company Ltd., and includes such other Company as the Government may from time to time, by notification in the Gazette, specify in this behalf.
57
Lubricating oil, greases, break fluid, transformer oil and other quenching oils
At the point of first sale in the State by a dealer who is liable to tax under section 5
7
Gas, natural and manufactured
58
Liquified petroleum gas
At the point of first sale in the State by a dealer who is liable to tax under section 5.
15
59
Industrial gas such as oxygen, acetylene, netrogen and carbondioxide
do
7
Fixed vegetable oil and fats
60
Coconut oil
do
5
61
All edible oils including refined or hydrogenated oil and margarene, except coconut oil
do
8
Chemical elements and compounds
62
Menthol
do
8
63
Glycerene
do
6
64
Camphor
do
6
65
All acids
do
6
66
Titanium dioxide
do
10
67
Caustic soda and caustic potash
do
8
68
Soda ash
do
8
69
Sodium sulphate
do
8
70
Sodium silicate
do
8
71
Chemicals not elsewhere specified in this Schedule
At the point of first sale in the State by a dealer who is liable to tax under section 5
8
Dyeing, tanning and colouring materials
72
Paints, colours, lacquers, varnishes, pigments, polishes indigo, enamel, putty, bale oil, white oil, turpentine oil thinners, emers and paint brushes
do
7
73
Dye stuff
do
7
Medicinal and Pharmaceutical products
74
Allopathic medicines
do
6
75
Other medicines and drugs including Ayurvedic, Homeopathic, Sidha and Unani preparations.
do
6
76
Surgical cotton, absorbant cotton and wool I.P. bandage
do
6
Essential oils and perfume materials
77
Lemongrass oil
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
6
78
Laurel oil
do
5
79
Tooth powder and tooth paste
At the point of first sale in the State by a dealer who is liable to tax under section 5.
8
80
Talcum powder, other perfumeries and cosmetics, not falling under any other item in this Schedule
At the point of first sale in the State by a dealer who is liable to tax under section 5
10
81
Soap
do
5
82
Detergent powders, flakes and liquid and laundry brightness
do
8
83
Denatured spirit
do
8
Fertilisers─manufactured
84
(i) Ammonium Sulphate
(ii) ammonium Sulphate Nitrate
(iii) Urea
(iv) Ammonium Chloride
(v) Sodium Nitrate
(vi) Calcium Ammonium Nitrate
(vii) Super Phosphate Single
(viii) Super Phosphate Tripple
(ix) Kotka Phosphate
(x) Diceleium Phosphate
(xi) Potassium Chloride
(Muriate of Potash)
(xii) Sulphate of Potash
(xiii) Mono Ammonium
Phosphate
(xiv) Di Ammonium Phosphate
(xv)Ammonium Phosphate
Sulphate of any description
At the point of fist sale in the State by a dealer who is liable to tax under section 5
2
(xvi) Nitro Phosphate of any
description
At the point of first sale in the State by a dealer who is liable to tax under section 5
2
(xvii) N.P.K. Complex of
various grades
(xviii) Bone meal
(xix) Urea Ammonium
Phosphate
(xx) Fused Calcium
Megnesium Phosphate
(xxi) Rock Phosphate
(xxii) Chillion Nitrate
(xxiii) Dolomite
(xxiv) Ultraphos
(xxv) Mazoon Phosphate
(xxvi) Calcium Carbonate
(xxvii) Any mixture of one or
more of the articles
mentioned in items (i) to
xxvi) above, with or
without the addition of
other articles (on the
turnover relating to
components thereof,
which have not already
suffered tax).
Explosives and pyrotechnic products
85
Fireworks including coloured matches
At the point of first sale in the State by a dealer who is liable to tax under section 5.
12
Plastic materials, etc.
86
Cellophane
do
6
Chemical materials and products not falling under any other item in the Schedule
87
Pesticides and plant protection chemicals
At the point of first sale in the State by a dealer who is liable to tax under section 5
4
Leather, leather manufacture
88
All kinds of suit cases, brief cases and vanity bags when sold at a price of Rs.50 and above
do
10
89
Leather goods of all kinds, not specified in item No.88 above (other than hand-made foot-ware when sold at a price not exceeding Rs.5)
do
7
Rubber manufacture not falling under any other item in this Schedule
90
Tyres and tubes for motor vehicles, including trucks and buses
do
15
91
Tyres and tubes for motor cycles, motor-scooters, mopeds and motoretters
do
15
92
Tyres and tubes for cycles and tandom cycles
do
6
93
Foamed rubber sheets, cushions, pillows and other articles of foamed rubber
do
15
Wood and cork manufactures
94
Splints and veneers
At the point of first sale in the State by a dealer who is liable to tax under section 5
4
95
Plywood, veneer plywood and hard boards
do
7
96
Tea chests
do
6
Explanations.─The planks and panels, which form the chest when assembled; will come under tea chest for the purpose of this entry
Paper, paper board and manufacture thereof
97
Paper (other than newsprint), card boards and their products
do
8
Textile yarn, Fabrics and related articles
98
Coconut fibre, coir yarn, coir products and bonded fibre fabrics of coir
At the point of last purchase in the State by a dealer who is liable to tax under section 5
2
99
Rubberised coir products
At the point of first sale in the State by a dealer who is liable to tax under section 5
6
100
Bonded fibre fabrics other than those made of coir
do
10
101
Silk fabrics, that is to say, all varieties of fabrics manufactured either wholly or partly from silk including embroidery in piece, in strips or in motifs, but not including such fabrics on which duty of excise is leviable under sub-section (i) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)
At the point of first sale in the State by a dealer who is liable to tax under section 5.
7
Non-metalic mineral manufactures not falling under any other item in this Schedule
102
Cement
do
8
103
Asbestos sheets and products
do
10
104
Bricks and tiles (kilin burnt)
do
5
105
Glazed tiles, mosaic tiles, marble tiles, marble slabs and chips
do
15
106
Spectacles, glasses, goggles, rough blanks, lenses, framed attachment parts and accessories thereof
do
7
107
Mirrors
do
10
108
Chinaware and porcelain ware
do
10
109
Clay products
do
4
110
Bangles, excluding those made of gold, silver and other metals
do
5
111
Glassware
do
10
112
Precious stones, namely, diamonds, emeralds, rubies, real pearls and saphires, synthetic or artificial precious stones/pearls, artificial or cultured
At the point of first sale in the State by a dealer who is liable to tax under section 5.
5
113
Water supply and sanitary equipments and fittings
do
8
114
Water meters and parts and accessories thereof.
do
8
Non-ferous metals
115
Aluminium, aluminium alloys and all articles made of aluminium or/and aluminium alloys
do
8
116
Tin including tin sheets and tin plates
do
8
Manufacture of metals not falling under any other item in this Schedule
117
Stainless steel products
do
7
118
Pressure cooker
do
9
119
Welding rods and arc carbon
do
9
120
Trunks, iron or steel
do
8
121
All metallic products other than those specified elsewhere in this Schedule or the Second Schedule.
do
8
Machinery other than electric
122
Internal combustion engine
do
8
123
Rolling bearing, that is to say, ball or roller bearing (all kinds)
do
8
124
Agricultural machinery and implements, not falling under any other item in this Schedule, other than hand made
At the point of first sale in the State by a dealer who is liable to tax under section 5.
8
125
All varieties for tractors power tillers and bull dozers and spare parts, component parts and tyres and tubes thereof
do
10
126
Typewriters, tabulating machines, calculating machines and duplicating machines and parts and accessories thereof
do
15
127
Sewing machine and spare parts and accessories thereof
do
6
128
Refrigerators, water coolers and air conditioning plants and machines and component parts thereof
do
15
129
Centrifugal pumps electrically operated or engine operated
do
9
Electrical machinery apparatus and appliances
130
All electrical goods (other than those specifically mentioned in this Schedule) instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fan and lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts, either sold as a whole or in parts
do
10
131
Television sets and parts and accessories thereof
At the point of first sale in the State by a dealer who is liable to tax under section 5.
15
132
Telecommunication apparatus, not falling under any other item in this Schedule
do
15
133
Wireless reception instruments and apparatus, radio and transistors, not falling under item 134, radio gramaphones, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof
do
15
134
Radios and transistors costing not more than Rs.150 and spare parts and accessories thereof
do
12
135
Dictaphone and similar apparatus for recording sound and spare parts thereof
do
15
136
Batteries other than dry cells
do
13
137
Dry cells
do
1
Transport equipments
138
Motor vehicles, motor vessels, motor engines, chassis of motor vehicles, trailors, motor bodies built on the chassis of motor vehicles, bodies built for motor vessels or engines and spare parts and accessories thereof
do
15
139
Motor cycles and motor cycle combinations, motor scooters, mopeds and motorettes and spare parts and accessories thereof
At the point of first sale in the State by a dealer who is liable to tax under section 5
15
140
Boat (canoes, wooden launches)
do
6
141
Machinery and transport equipments (other than those specifically mentioned in the Schedule)
do
8
142
Bicycles, tandam cycles and cycle combinations and accessories and parts thereof
do
6
Furniture
143
Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber, rattan or bamboo
do
7
144
Upholstered furniture supported on steel frames
do
12
145
Safes, almirah and furniture made of iron or steel
do
12
Clothing
146
Readymade garments
do
6
147
Hosiery goods
do
3
148
Watch strap made of leather or any other material
do
10
149
Footwear of all kinds (except leather footwear)
do
7
Professional, scientific and controlling instruments, photographic and optical goods
150
Binoculars, telescopes and opera glasses
do
15
151
Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith
At the point of first sale in the State by a dealer who is liable to tax under section 5.
15
152
Cinematographic equipments, including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith
do
15
153
Sound transmitting equipments including telephones and loud speakers and spare parts thereof
do
15
Miscellaneous Manufactured articles
154
Clocks, timepieces and watches and parts thereof
do
12
155
Gramaphones and component parts thereof and records
do
15
156
Plastics and articles made of plastics
do
8
157
All arms including rifles, revolvers, pistols and ammunitions for the same
do
20
158
Sports goods
do
5
159
Pens, pencils and fountain pens
do
5
160
Ink, other than printing ink
do
5
161
Bullion and species
do
2
162
Jewellery of gold, silver and platinum group metals
At the point of first sale in the State by a dealer who is liable to tax under section 5.
2
Explanation.─Where a tax has
been levied in
respect of bullion
and specie, the
tax leviable on
jewellery of gold,
silver and
platinum group
metals produced
out of such
bullion and
specie shall be
reduced by the
amount of tax
levied on such
bullion and specie
163
Matches
do
15
164
Cigarette cases and lighters
do
15
165
Umbrella
do
5
166
Rain coat
do
8
167
Vacuum flask and other vacuum vessels and parts thereof
do
10
168
PV.C. pipes, alkathene pipes, ploythene pipes, pipes made of synthetic materials
do
8
169
All kinds of laminated sheets and expanded polytsyrene
