(1) If the State Government consider that with a view to preventing or checking evasion of tax under this Act, in any place or places in the State, it is necessary so to do, the State Government may, by notification, direct the setting up of a check-post or the erection of a harrier or both, at such place or places as may he notified.
(2) At every check-post or harrier mentioned in sub-section (1), or at other place when so required by any officer empowered by the State Government in this behalf, the driver or any other person in-charge of any goods vehicle shall stop the goods vehicle and keep it stationery as long as may reasonably he necessary, and allow the officer empowered as aforesaid to examine the contents in the goods vehicle and inspect all documents relating to the goods carried which are in the possession of such driver or other person incharge, for the purpose of ascertaining whether there has been any sale or purchase of the goods carried and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax under this Act, and if so —
(a) whether such tax has been paid; or
(b) whether the sale or purchase of the goods carried has, for the purpose of the payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5).
(3) If, on such examination and inspection, it appears : —
(a) (i) that the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried, has been paid; or.
(ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, properly accounted for in the documents referred to in sub-section
(5) and the declarations given was correct and complete to the satisfaction of the check gate officer the said officer, shall release the goods vehicle with the goods, carried; or
(b) (i) that the tax, if any, payable under this Act in respect of the sale or purchase of the,goods carried, has not been paid; or
(ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in sub-section(5), or not correct and complete declaration is given in respect of goods carried and if the said officer is satisfied aftermaking such enquiry as he deems fit, that with a view-to preventing the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in-charge of the goods vehicle, or the consignor or the consignee;to pay such tax, or to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.
(4) If the tax is paid or the security is furnished then the goods so detained shall be released forthwith.
(5) The documents referred to in sub-section, (2) and (3) are bills of sale, or delivery notes, or such other documents as may be prescibed.
(6) The driver or any other person in-charge of the goods vehicle shall, if so required, give his name and address and the name and the address of the owner of the goods vehicle as well as those of the consignor and the consignor of the goods.
(7) The driver of the goods vehicle shall, on demand by the said officer, produce for inspection his driver’s license.
(8) (a) If the tax directed to be paid or the security directed to be furnished under sub-section (3) is not paid or furnished, or.
(b) If it appears to the said officer that the driver or the person incharge of the vehicle is not giving the correct name and address of the owner of the goods vehicle, or of the consignor or of the consignee of the goods, and if the said officer is satisfied after making such enquiry as he deems fit, that with a view to preventing the evasion of tax payable in respect of the sale or purchase of the goods carried it is necessary to detain the goods, he shall detain the goods either in the check-post or elsewhere as long may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or of the consignor or the consignee of the goods.
Provided that no such goods shall be detained by the said officer of more than forty-eight hours except with the permission of the next higher authority;
(9) The said officer may in his discretion, permit the driver or other person in-charge of the goods vehicle to take the goods detained under, sub-section (8) subject to an undertaking given by the owner of the goods or his representative duly authorised on this behalf—
(i) that the goods shall be kept in the office, godown or other place within the State, belonging to the owner of the goods vehicle in the custody of such owner, and
(ii) that the goods shall not be delivered to the consignor, consignee or any other person without the orders of the said officer and for this purpose the driver or any other person incharge of the goods vehicle shall furnish an authorization from the owner, of the goods vehicle authorizing him to give such undertaking on his behalf.
(10) In case the goods are subject to speedy and natural decay, and in the case of other goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury.
Provided that before effecting the sale the said officer shall obtain the permission in writing of the next higher authority.
(11) Any person entitled to such sale proceeds shall, on application to the prescribed authority and upon sufficient proof, be paid the sale proceeds mentioned in sub-section (10) after deducting the expenses of the sale and other incidental charges and the amount of sale tax under this Act in respect of the sale or purchase of the goods in question.
Explanation I — For the purpose of this section, the expression “said officer” shall mean the Officer-in- Charge of the check post or barrier or the officer empowered under sub-section (2). Explanation II — For the purpose of this section and section 59B ‘goods vehicle’ includes a Motor vehicle, vessel, animal and any other form of conveyance.
“59B. Maintenance, etc. of records by goods vehicles, — The owner or other person in-charge of a goods vehicle shall carry with him —
(1) Bill of sale or delivery note or such other documents as may be prescribed, and
(ii) Log book or, as the case may be goods vehicle record or trip sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may he prescribed the documents aforesaid or copies thereof within such time as may be prescribed”.
16. Substitution of Schedule I, H & III For the schedules I, 11 and III of Principal Act, the following schedules shall be substituted, namely —
SCHEDULE — I (See Sections 5 and 5A) LIST A— GOODS TAXABLE AT THE FIRST POINT OF SALE IN THE STATE SI. Description of goods Rate of tax No.
1 2 3
1. All Arms including Rifles, Revolvers, 12 paisa in Pistols and ammunitions for the same, the rupee.
2. All clocks, time pieces, watches and parts do thereof.
3. Binoculars, telescopes and opera glasses. do
4. Cigarette cases and lighters, do
5. Cinematographic equipment including do cameras, projectors, sound recording and reproducing equipment, lenses, films and other accessories required for use thereof.
6. Dictaphones and other similar apparatus do for recording sound and spare parts thereof.
7. Grampohones and component parts do thereof and records.
8. Iron and steel safes and almirahs. do
9. Motor cycles and motor cycle do combinations, Motor scooters, motorettes and tyres, tubes, spare parts and accessories of motor cycles, scooters and motorrettes,’
10. All motor vehicles including cars, taxis, 4 paise in the omni buses, Motor Lorries, Chassis of rupee Motor vehicles.
SI. Description of goods Rate of tax No.
1 2 3
10A. Component parts of motor vehicles and 12 paise in articles adopted for use generally as parts the rupee.
and accessoreis of motor vehicles, trailors by excluding tyres.
Batteries for all motor vehicles, scooters, do mopeds, motorised rickshaws, motorettes and tractors.
11. Photographic and other cameras, 12 paise in enlargers, lenses, films, plates, Papers, the rupee.
clothes and other parts and accessories required for photographic use.
12. Refrigerators, air-conditioning plants, do and component parts of refrigerators and air-conditioning parts.
13. Sound transmitting equipment including do Telephones, Loudspeakers and spare parts thereof.
14. Office Machines and apparatus including do typewriters. Tabulating machines, calculating machines, cash register machines, cheque writing machines, statistical machines, card punching machine, computers including peripheral devices, intercom devices and component parts and accesssories of such office machines and apparatus.
15. Wireless reception instrument and do apparatus, radios and radio gramophones, electrical bulbs, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof
16. All electrical goods, instruments, 12 paise in apparatus, appliances and all such the rupee articles, the use of which cannot he had except with the applications of electrical energy including fans, lighting, bulbs, electrical earthenwares and porcelain and all other accessories and component part either sold as a whole or as a part.
17. All varieties of bulldozers including parts do and accessoreis thereof.
18. Stainless steel products. do
19. Furniture of all types including those do made of timber, iron and steel and aluminium.
20. Vacuum Flasks of all kinds, do
21. Electroplated nickel or silver or German do silver goods.
22. Articles made of inlaid with ivory, do
23. Perambulators. do
24. Carpets including Durries. do
25. Foam rubber products do
26. Cosmetics and toilets requisites including do scents, perfumes, snows powders and lip-stick hut excluding hair oil, tooth powder and tooth brush.
27. Mosaic tiles, do
28. Linoleum do
29. Precious stones, whether cut or uncut, do real or artificial.
30. Furs and articles made of furs. do
31. Marble chips, marble or mosaic floor 12 paise in and tiles and articles made of marble or the rupee mosaic.
32. Laminated sheets like formaica, do sunmaica etc.
33. ... ... ... Deleted
34. Television sets and antennae, television, do cameras, television monitors and components parts and accessories of any of them.
35. Close circuit television sets, video do cameras, television, video cassette, video casette players, V.C.R. parts, accessories and components of any of them.
36. Electronic systems; instruments, parts do and appliances, components parts and accessories of any of them.
37. Professional, scientific and laboratory do instruments, implements and tools and components, parts and accessories thereof.
38. Domestic and commercial electrical do appliances such as grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machine, butters, hot plates, oastcrs, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them.
39. Voltage stabilizers of all types and do descripi ions.
40. Weighing machine, of all types and do descriptions.
41. Bearings of all types including ball or 12 praise in roller hearings of all types and the rupee descriptions.
42. Dry and preserved fruit, that is to say, do any fruit of edible, part of fruit that has undergone full or partial dehydration or any other preserving process including Almond, Khasta, pistachionut, Apricot, Alubukra, Fig, Cashew-nut (cashew nut includes salted cashewnut), Walnut Raisin (locally known as Khajur Zahedi or Sehera) but excluding any fruit which is oil seeds as defined in section 14 of the Central Sales Tax Act, 1956.
43. Storage batteries of all varieties and do descriptions.
LIST B — GOODS TAXABLE AT THE FIRST POINT OF SALE IN THE STATE.
SI. Description of goods Rates of tax No.
1 2 3
1. Cement 8 paise in the rupee
2. Bycycle, tricycle,rickshaws and cycle do combination and accessories and parts thereof.
3. All varieties of hair oils, do
4. Crockery and cutlery including forks and do spoons and articles made of glass, china porcelain or glazed earthenware adopted for cosmetic use.
5. Vegetable oils, both edible and non- do edible including vanaspati and ghee.
6. ... ,,.. Deleted
7. Fire works including coloured matches, do
8. Glassware, bottles and phials, funnels do globe, glass parts and lamps, sheets, and plates, photo and other frames and mirrors.
9. Leather goods of all variety, do
10. Paints, colours and varnishes including do glue, polish and indigo.
11. Brushes, sand paper and other abrasives do by whatever names known.
12. Ply-wood, hard-board, card-board and do straw-board.
13. Rubber products excluding condoms, do
14. Sewing machine, knitting machine and do parts and accessories thereof.
15. Soaps of all variety including toilets soaps, 6 paise in the shaving soaps, soft soaps, liquid soaps, rupee.
soaps chips of powder of any other description or detergents.
16. (a) Baby food, e.g. Glaxo, Amuispray do Lactogen etc.
(b) Tinned, canned, bottled or packed 8 paise in foods or provisions including the rupee.
confectionery biscuits and cakes.
16A. Sweets and sweet-meat including do pastries, ice-cream and Kulfi”.
17. Water supply and sanitary fittings, all do machinery for water supply, accessories and spare parts thereof.
18. Plastics, celluloid and bakelite goods. do
19. Ladies handbags and other types of do variety bags.
20. Asbestos sheets, do
21. Shaving sets, razors, razor-blade, shaving do sticks, shaving cream, shaving brush and other accessories and depilatories.
22. Deleted
23. Onion and garlic, do
24. Petromax, Stoves, lamps, lanterns 6 paise in the including parts and accessories thereof. rupee.
25. Padlock and Keys 8 paise in the rupee
26. Shoe polish, shoe creams and shoe do brushes.
27. Dyes and chemicals, do
28. Pipes and fittings of pipes, sanitary wares do of all kinds and fitting thereof.
29. Paper excluding newspapers, paper 8 paise in the envelopes, diaries, calenders, greeting rupee.
cards, invitation cards, photo and stamp albums.
30. Cellophone 6 paise in the rupee.
31. Aluminium wares, utensils, utensils and 8 paisc in the articles made of non-ferrous metals and rupee.
other non-stick cook ware.
32. Matches do
33. Tyres (including pneumatic tyres) and 8 paise in the tubes ordinarily used for motor vehicles rupee.
and trailors (whether or not such tyres and tubes are used for other vehicles.)
34. ... ... Deleted
35. X-ray parts and films, plates and other do equipments required for use therewith and components, part and accessories or any of such parts and equipments.
36. Fountain pens, ball pens; stylograph pens, do propelling pencils and components, parts and accessories of such pens and pencils, and refills used therewith.
37. Food and non-alcoholic drinks served do for consumption inside any eating house, restaurants, hotels and refreshments room.
Provided that tax shall be charged at the rate of six paise in the rupee prior to the date of this amendment.
38. Areated water, mineral water and non- 8 paise in the alcoholic beverages (including fruit rupee.
juices, squashes, syrups and cordials) when sold in sealed, capsuled or corked bottles, jars, tins, drums and other containers (other than soda water)
39. Incensed sticks locally known as do Dhupkathi, or Agarbati.
40. “Surgical dressing” which expression do shall include gause, lint and cotton wool, which have been sterilised and conform to the accepted standards of the medical profession.
41. All non-cotton yarn, staple yarn, do
42. Jute goods, that is to say (1) Hesian (ii) 8 paise in the sacking and (iii) carpet backing made rupee.
of jute.
43. Industrial gases, including oxygen, do nitrogen, acetylene, gas burners and other equipments and accessories for use thereof.
44. Pan masala by whatever name called do
45. Sheets, cushions and pillows, do
46. Dry cell batteries, do
47. Bedding, mattresses, stuffed with cotton,, do simul, coir (with or without foam backing)
48. Musical instruments, do
49. Packing materials
(i) Empty tins and empty barrels do
(ii) Wooden boxes do
(iii) Empty bottles and corks. do
(iv) Polythene and Alkathene 8 paise in the rupee
(v) Cartoons do
(vi) Gunny bags do
50. Wooden chair, wooden bench, wooden do bed stead.
LIST C - GOODS TAXABLE AT THE LAST POINT OF SALE IN THE STATE SI. Description of goods Rate of tax No.
1 2 3
1. Declared goods. 4 paise in the rupee
2. Readymade garments of all varieties. do
3. Knitting wool do
4. Cattle and poultry feed and concentrates do but excluding feed supplement.
5. Xerox copy. do LIST D— OTHER GOODS TAXABLE AT THE LAST POINT OF SALE IN THE STATE (a) 6 PAISE IN THE RUPEE All other goods not otherwise exempted.
(Vide Schedule-Il under section 8) or Otherwise specified from time to time in any of the preceding Lists.
SCHEDULE—II (See Section 8) SI. Description Condition and No. exception which Exemption has been allowed 1 2 3 1. All cereals including all forms of Except when sold in rice. sealed containers
2. Plough, Plough points, spade (Kodali) sickle, khurpi, Axe, Khadda (for digging holes in the soil) and Dan
3. Books, periodicals and Newspapers.
4. Bread
5. Betelnuts and pan leaves.
6. Cotton.
7. Electricity
8. Fertilizers, viz.
(a) All chemical fertilizers
(h) Bone meal
(c) Oil cakes
9. Fish, ( Ghee (hut not vegetable ( Ghee) Except when sold in Dahi, Cream, Casein, meat and scaled containers.
vegetables (hut not onion, garlic.
spice and condiments)
10. Deleted
11. Fresh fruits
12. Gur and molasses 13(i) Anti- malaria drugs, viz. Quinine powder form, quinine pills (but not sugar coated) Quinine, Alkaloids, salts of Quinine, Cinchona and its Alkaloids, Tatequinç Cinchonc Forifuge and Chloroquine group of drugs, e.g. Nihaquine, Reschonchint and Comoquine whether in solution or in powder or in tablet form, paludrinc and Darapin;
(ii) Anti-kala-azar drugs, viz. Urea Stibamine and Pentamidinc lsethienate;
(iii) Vaccine, viz, small pox vaccine, Cholera vaccine and T.B.
14. Deleted
15. Till seed, salam seed, Tissi seed.
16. Sage
17. Salt Except when sold in sealed containers
18. Water (other than distilled, aersted or mineral waters)
19. Milk
20. Fire wood
21. Mathematical instruments for students.
22. Sales by or to the Canteen Stores Goods required for Department (India) use of members of the Defence Forces of India and certified by the Principal Officer of Military unit to which the respective Depot of the Canteen Stores Department (India) is attached to he required for bonafide use of members of the Defence Forces.
23. Slate and slate pencils.
24. Pencil, paper, bloting paper, inkpot, pen holder, nib and eraser for use by student.
25.(a) Scale, colour box, painting box, when sold by school school map, exercise book and canteen certified by drawing book, the school authorities.
(b) School bag and lunch box. (Principal/Head master) as for use by Students.
26. Grass used as cattle fodder only.
27. Handspun cotton yarn.
28. Handloom cloth woven out of handspun cotton yarn.
29. Mill-made cotton yarn excluding sewing thread. 30. All varieties of textiles, namely cotton, woolen or silken including Rayon, silk or artificial nylon whether manufactured by handloom, powerloom or otherwise. 31. Sugar 32. Tobacco and all its products. 33. Deleted 34. Raw Jute 35. Sugarcane 36. Khadi and/or products of village When sold by a Industries as defined in the Khadi producer ‘and/or and Village Industries Commission organisation Act, 1956. certified for the purpose by the Khadi and Village Industries Comission constituted under the Khadi and Village Industries Commission . Act, 1956 or the Statutory State Kbadi and’ Village Industries Board constituted under the Act of the State. 37. Pesticides for plant protection. 38. Nirodh (Condoms)
39. Sales to Red Cross Society and its allied organisations.
40. Deleted
41. Livestock and poultry.
42 Sales of goods by Government When sold in Department at or below purchase connection with price, approved development schemes.
43. Deleted
44. Deleted 45 Deleted
46. Deleted
41. Deleted 4& Deleted
49. Deleted
50. Mango stones and Mango Kernals
51. Nutan Kerosine wick-stove
52. Oral contraceptive pills Mala-N and Mala-D
53. Handicrafts 5& Pulses
55. Wheat products including atta, maida and suji.
Mustard oil, rape-seed oil, admixture of mustard-oil and rapeseed oil.
SCHEDULE — III See Section 5A (3) (E) SI. Description Percentage of Rate of tax No. exclusion labour and other charges 1 2 3 4 Any transfer of 30 (‘Labour char- 4 paise in property in goods ges’ and other the rupee (whether as goods or like charges in any other form) for when not use in the executive of ascertainable a works contract, from the books of accounts maintained and produced by a dealer. )