'(i) coal, including coke in all its forms, but excluding charcoal:
Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972, this clause shall have effect subject to the modification that the words "but excluding charcoal" shall be omitted;';
tec. 1] THE GAZETTE OF INDIA EXTRAORDINARY $8r
(b) for clause (iv), the following clause shall be substituted, namely: — "(iv) iron and steel, thai is to say,—
(i) pig iron and cast iron including ingot moulds bottom plates, Iron scrap, cast .iron scrap, runner scrap and iron skull scrap;
(ii) steel semis (ingots slabs, blooms and billets of ;<1I qualities, shapes and sizes);
(Hi) skelp tints, lin bars, sheet bars, hoe-bars and sleeper bars;
(iv) steel bars (rounds, rods, squares, flats, octagon* and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);
(v) steel structural (angles, joists, channels, tees, bhec1 piling sections, Z sections or any other rolled sections);
(vi) sheets, hoops, strips and skelp. both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition;
(vii) plates both plain and chequered in all qualities,
(viii) discs, rings, forgings and steel castings;
(ix) tool, alloy and special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull, turnings and borings;
(art) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) tin-plates, both hot dipped and electrolytic and tmfree plates;
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails—heavy and light crano rails;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wires—rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
(xvl) defectives, rejects, cutting or end pieces of any of the above categories;11;
(c) for clause (r), the following clause shall hr substituted, namely: — 11 (v) jute, that is to nny, Ihe fibre extracted from plants belonging to the species Corchorus rffp.wlaris and Corclwnis olitorius and the fibre known ac roe-la or bjmli extracted from plants 882 THE GAZETTE OF INDIA EXTRAORDINARY £PAKT IX- of the species Hibiscus eannabinus and Hibiscus sabdpriffa—Vat ultissima and the fibre known as Sunn or Sunrihemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;";
(ci) for clause (vi), the following clause shal! be substituted namely: — " {vi) Oilseeds, that is to say,—
(i) Groundnut or Peanut (Arachis hypogaefi);
(it) Sesamum or Til {Sesamum orientals);
{Hi) Cotton seed (Gossypmin Spp.):
(iv) Scryabean {Glycim seja'J:
(v) Rapeseed and Mustard—
(1) Toria {Brassica campesins m* iarhi);
(2) Eai {Brassica juncea);
{3) Jsmiia—Tafanura (£r«»ctt i>atiyn);
(4) Sarson, yellow aad Lruuni (Bra$x'wa cuinpesirU i-ar sarson)) t
(5) Banarsi R;ii or True Mustard (Bvowi'ea nigra);
(vl) Linseed {Linum imtaiis&iinum);
(vii) Castor (Rtcwus uomrnunis);
(viii) Coconut (i.e. Copra excluding tender coconuts) i Cocos nucifera);
(it) Sunflower {HeUanthia- arniv?):
(x) Nigar seed iGxizot'-:> ol>y$i'~-nU>.a);
(xi) Neem, vepa (Azadit'Ochia ./iclk'ft);
ixit) Malma, iiiupai, Ipjjv. (Mad'»;«•« tiulicfi M. Latif'OUa.
Bax/iQ., Lmiivhu :-.iid Madhm-u U;•••<?•:fol a .\a M. LvngifoliU);
(xiii) Karanja, Pcngacn, Bcr.ga {Povgiimia pinnat* syn.
P. fjlabra); " .
\.vvv) Kusuin {Sddeivliera uleoxa, syn. S. Tnji<g«);
(,vt-) Punna, L'ndi [CalopivJtum inophyllum);
'>?,n) Kokum (Carc-fftiu ired'ea);
(xvii) Sal (Shorea robusta);, (xv'rii) Tung ^Ateimres fords', and A. »tOntft»a);
(xi-c) Eed palm (Maeis g^fiteiwis);
(xx) Safflower {Carthamn: tlUK.-tonu^);"'.
Amend- ' - • jfn section In of the principal At"., in flansc- ih).- - ment ol •potion ;s. (a) for the words "the tax so levied", the words "and tax has been paid under this Act in respec-i of the sale of such goods in the course of inter-State trade or commerce, the tax levied under suoh saw" shall be, and shall be deemed to hfcvc been, -substitute, with effect from the 1st day of October. 1958;
S«*c. li THE GAZETTE OF INDIA EXTRAORDINABY 383
(b) for the words "shall be refunded to such person", the words' "shall be reimbursed to the person making such sale in the course of inter-State trade or commerce" shall be substituted.