(I) The General Sales Ta" Act, 1125 (Act XI of 1125), is hereby repealed .
Provided that such repeal shall not affect the previous operation of the said Act or any nght, title, obligation or liability already acq•Iired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, mcluding any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit, in the exercise of any power conferred by or under the said Act, shall be deemed to have been done or taken in the exercise of the powers con- , fen-ed by or under this Act, as if this Act were in force on the date on which such thmg was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be 1ecovered as if they had accrued under this Act.
(2) Notwithstanding anythmg contained in sub-section ( 1 ), any application, appeal, revision or other proceeding made or preferred to any officer or authonty under the said Act and pending at the com mencement of this Act, shall, after ~uch commencement, be tram ferred to and disposed of by the officer or authonty who would have had jurisdiction to entertam such application, appeal, revision or other proceedmg under this Act if it had been in force on the date on which such applicatiOn, appeal, revision or other proceeding was made or preferred.
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I I II ~I I ;- 1 !
-f - l -4 --\ 77 THE FIRST SCHEDULE Goods in respect of which single point tax is leviable under sub-section (l) or sub-section (2) of section 5 Sl. No. Desmptwn of the goods
(1) (2) Point of levy
(3) Rate of lax (Per cent)
(4) I. Liquors other than toddy At the pomt of first 50 sale in the State by a dealer who IS liable to tax under section 5 Explanatwn.-" Liquor" means and includes wine, brandy, Cham pagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other disulled or spirituous or fermented beverages brought into or produced or manufactured m the State.
2. Motor spirit other than petrol
3. Petrol
4. Fire works includmg coloured matches
5. Rubber products other than cycle tyres and tubes and rubber acces sories of cycles
6. Foamed rubber sheets, cushions, pillows and other articles of foamed rubber
7. All varieties of tractors and bull dozers
8. Motor vehicles including chassis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles including batteries, motor cycles and cycle combmations, motor scooters, motorettes and tyres, tubes and spare parts of motor cycles, motor scooters and motorettes
9. Refrigerators and a1r conditionmg plants and component parts there of
10. Gramaphones and component parts thereof and records II. Clocks, time-pieces and watches and parts thereof I 2. Wireless reception instruments and apparatus, radios and radio grama phones, electrical valves, accumula tors, amplifiers and loudspeakers and spare parts and accessones thereof do.
do.
do.
I do.
do.
do.
do.
do.
do.
do.
do.
do.
20 15 7 7 7 7 7 7 7 7 7 7 '- I / ./ I "-., I , t:
! • \,._ 78
SCHEDULE-(cont.)
St. No. DeJcriptzon of the goods
(1) I 3.
(2) Sound transmittmg cquipments in cluding telephones and loud speakers and spare parts thereof
14. Cinematographic equipments inclu ding cameras, projectors and sound recording and reproducing equip ments, lenses, films and parts and accessories required for use there with
15. Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith I 6. Binoculars, telescopes and opera glasses I 7. Safes, almirahs and furniture made of iron and steel
18. All arms mcluding nfles, revolvers, pistols and ammunitions for the same
19. C1garette cases and lighters
20. Dictaphone and similar apparatus for recording sound and spare parts thereof
21. Typewriters, tabulatmg machines, calculating machines and duplica ting machines and parts thereof
22. Vacuum flasks of all kinds
23. Glassware, bottles and phials, fun nels, globes, glass parts of lamps, sheets and plates and photo and other frames and mirrors
24. Crockery and cutlery, !ncluding knives, forks and spoons, other than stainless steel products, arti cles made of glass, china porcelain or glazed earthenware adopted for domestic use
25. Cement Point of levy Rate of tax (Per cent)
(3) At the point of first sale in the State by a dealer who 1s liable to tax under section 5 do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
(4) 7 7 7 7 7 7 7 7 7 7 7 7 7 ~ ---~ I - I ~I -p.
_) ) -A ~ ~ • 79 SCHEDVLE-(cont.)
St. No. Desmption of the goods Point of levy Rate of to.t (Per cent) (I) (2)
26. All electrical goods, instruments, apparatus, appliances and all such articles the use of wh1ch cannot be had except wtth the application of electrical energy, including fans and lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts either sold as a whole or m parts
27. Paints, colours, lacquers and var nishes
28. Cosmetics mcludmg scents and per fumes, powders, snows, scented hair oils, scented sticks, and toliet
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
requisites except soaps Lubricating oils and greases Foldmg umbrellas Soaps Leather goods of all kinds (other than hand-made foot-wear when sold at a pnce not exceedmg Rs. 5) Plywood and hard board Beedi leaves Water supply and sanitary fittings Manufactured tea Coffee Chicory Bicycles, tandem cycles and cycle combinations and tyres, tubes and accessories and parts thereof Upholstered furniture, sofa sets, dressing tables and furnitme of all types made oftimber Bricks and tiles (kiln burnt) .
Paper (other than newsprmt), card boards, straw boards and their products Food stuffs sold in sealed containers Vegetable products, that is to say, vegetable oil or fat, which whether by itself or m admixture w1th any other substances, has by hydrogenation or by any other process been hardened for human consump tion
(3) At the point of first sc1le m the State by a dealer who i~ hable to tax under section 5 do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
(4) 7 7 7 7 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 80
SCHEDULE-(cont.)
St. No. Descnptzon of the goods Pomt of levy Rate of tax (Per cent) ( 1) (2)
45. Any pen, pencil, or pen and pencil set sold for ten rupees or more
46. Precious stones, namely, diamonds, emeralds, rubies, real pearls and saphires, synthetic or artificial pre cious stones, pearls artificial or cultured
47. Stainless steel products
48. Dried or canned fruits
49. Sewing machines
50. Kerosene
51. Confectionery (tinned, packed or otherwise)
52. Biscuits and cakes (packed, tinned or otherwise)
53. Matches 54-. Chemical fert1hsers meal Firewood Bullion and specie Foodgrains including bone-
(3) At the point of first sale in the State by a dealer who 1s liable to tax un der section 5 do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
55.
56.
57.
58. Pepper At the point of last purchase in the State by a dealer who is hable to tax under section 5
59.
60.
61.
Dried ginger Lemongrass oil Turmeric
62. Arecanut
63. Nuxvomica
64. Laurel oil
65. Kacholam
66. Cashewnut with or without shells do.
do.
do.
do.
do.
do.
do.
do.
(4) 5 5 5 5 5 4 2 2 2 2 1 1 I 5 5 5 5 5 5 5 5 4 Explanatzon.-Where a tax has been levied m respect of cashewnut without shell (cashewnut kernel), the tax, if any, levied and collected in respect of the cashewnut with shell from which sucl-t kernel is produced shall be refunded.
1 I y~ . I I 0 ) St. No.
81
SCHEDULE-(cont.)
Desmptwn of the goods (I) (2) Pomt of lrrry Rate of lax (Per cent)
(3) (4) G7. Coconut fibre, coir yarn and their products At the point of last 2 purchase in the State by a dealer who IS liable to tax under sectiOn 5
68. Aloe yarn and Its product~ do. 2
69. Prawns and lob~ters do. 2
70. Sugar cane do. 2
71. Rubber do. 2
72. Dried fish do. l THE SECOND SCHEDULE Declared goods in respect of which a single point tax only is leviable under sub-section (1) or sub-section (2) of section 5 ' · St. No. DescrijJtzon ofthr goods Pom' of levy Rate of tax (Per cent)
(4) (l) (2) l . Car.damom
2. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than coconut and copra, gmundnut and cardamom
3. (z) Coal, mcludmg LOke 111 all Its forms (1i) Iron and steel, that is to say- 1
(a) P1g iron and iron scrap;
(h) Iron plates sold in the ~arne fo1 m in which they are dire ctly produced by the rolling I mill ;
(3) At the pomt of first sale in the State by a dealer who is hable to tax under sec tion 5 do.
do.
(c) Steel scrap, steel· ingot~, steel 1 1 billet~, steel bars and rods ;
(d) (z) Steel plates, ( Sold in the ~~ ( iz) Steel sheets, I same form
(ui) Sheet bars I in which I do and tin bars, }-they . are 1
(w) Rolled steel I directly sections, I produced
(v) Tool alloy J by the rol-J steel ling mill 3!5-6 2 2 2 2 -- 82
SCHEDULE-( cont.)
Sl • .No. Description of the goods Pomt of levy Rate of tax (I) (2) (3) (Per cent)
(4)
(zti) Jute, that is to say, the fibre ex tracted from plants belonging to the species corchorus capsularis and corchorus olztonous and the fibre known as mesta or bzmlz extracted from plants of the spec1es hzbiscus cannapmus and hzbiscus sabdariffavar altzsstma, whether baled or other WISe
4. (z) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured.state, whether gmned or ungmned, baled, pressed or otherwise, but not mcludmg At the point of first sale in the State by a dealer who is hable to tax under sec tion 5 cotton waste do.
(zt) Cotton yarn, other than handspun -yarn, but not includmg cotton yarn waste do.
5. Hides and skins whether in a raw or At the point of dressed state last purchase in the State by a dealer who is liable to tax under section 5
6. Coconut and copra do.
ExjJlanatwn.-Where a tax has been levied m respect of copra, the tax, if any, levied and collected m respect of the coconut from which such copra is produced shall be refunded.
7. Groundnut THE THIRD SCHEDULE do.
Goods exempted from tax under section 9
1. Salt.
2 2 2 2
2. Handspun yarn and any cloth woven on handloom wholly with handspun yarn.
I
3. Cloth woven on handlooms wholly or partly with mill yarn, i whether fringed or hemmed. I
4. Rice issued from Central or State Government depots for sale )>- through fair price shops declared as such by the Government I by notification in the Gazette.
5. Sugar as defined m item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944.
I ·1 ~ )
6.
7.
8.
9.
10.
83
SCHEDULE-( cont.)
Tobacco as defined in item No. 4 of the Fxrst Schedule to the Central Excises and Salt Act, 1944.
Cotton fabrics, silk fabrics, woollen fabrics and rayon or arti ficial silk fabrics as defined in items Nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, 1944.
Green tea leaves.
Plantain frmts, bananas, mangoes, jack fruits, and oranges.
Vegetables (other than green gmger), whether roots, green fruits or leaves, used for human consumption including tapioca, yam, potatoes, lime, sabola and tomatoes, except their manufactured products.
E:rpla11atzon.-The term "vegetables" shall not include any goods ofthe descnption specified in the First or Second Schedule.
II. Toddy.
Explanatzon.-" Toddy" means the fermented or unfermented JUice drawn from coconut, palmyra, date or any other kind of palm tree, but shall not include juice drawn into receptacles freshly coated inter nally with lime or otherwise treated so as to prevent any fermentatiOn.
12. Cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place by a dealer whose total turnover in respect of such food is less than twenty thousand rupees in a year.
13. Cloth woven on power loom.
14. Lime and limcshell.
15. Eggs.
3f5-6a