(i) Granite, lime, limestone, marble, dolomite and gypsum of all forms and descriptions.
(ii) Articles, including floor and wall tiles, of granite, limestone, marble, dolomite and polyvinyl chloride (P.V.C.).
37. Groundnut oil, soyabean oil, sunflower oil, seasamum or ti/ oil, rice-bran oil and vegetable oil.
38. Hair oil.
Explanation.—Hair oil shall mean any oil which is sold in packed container to be used as hair oil or any kind of oil which has been subjected to processing for being used as hair oil, and shall include coconut oil, whether perfumed or not.
39. Ice and ice-cream of all varieties including ice-candy.
40. Incense sticks, locally known as dhupkathi, dhupbati or agarbati including semi-finished sticks thereof.
41. Insecticide, pesticide, germicide, fungicide and herbicide (including weedicide), other than bleaching powder.
42. Laminated board or sheet of all varieties and descriptions including copper-clad board or sheet.
43. Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthenwaste, commonly known as L.P.E., generally for use as fuel.
44. Linoleum.
45. Liquified Petroleum Gas.
46. Lozenge of all varieties including any item of lozenge made or processed in pan or cooker, hard-boiled sugar confectionery, toffee, caramel, chocolate, chocolate bar, whether with any brand name, such as cadbury's chocolate, Sathe's chololate or Amul chocolate, or not; and gelatine product known as cough lozenge or jujube, and sweet gum such as chewing gum.
39 The West Bengal Finance Act, 1995.
[West Ben. Act (Section 9.)
Serial Description of goods No.
(1) (2)
47. Lubricants, lubricating oil, engine oil, brake oil and grease.
48. Magnesium carbonate.
49. Matches of all kinds.
50. Noodle, vermicelli and macaroni including spaghetti.
51. Paints of all kinds including acrylic and plastic emulsion paints, lacquers, distempers, cement colours or paints, enamels, liquid paints, stiff paste paints and powder paints, whether ready for use or not.
52. Paper and processed paper of all varieties including carbon paper but excluding newsprint.
53. Paper board, straw board, card board, mill board, hard or oft board including fibre sheet, batton board, leather boatd, insulating board and particle board.
54. Perfumes, depilatories, cosmetics, toilet articles and preparations (whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner and hair lotion, tooth brush, tooth paste (whether medicated or not), tooth-powder (whether medicated or not) and other dentifrices, mouth washes and deodorants but excluding those enumerated in any other entry.
55. Perambulator including push chair for babies, and spare parts, accessories and components thereof.
56. Plastic granules and plastic powders.