*Orissa Luxury Tax (Amendment) Act, 2002**
| [Orissa Act No. 13 of 2002] | [17th November, 2002] |
An Act to amend the Orissa Luxury Tax Act, 1995
Be it enacted by the Legislature of the State of Orissa in the Fifty-third Year of the Republic of India as follows:-
* For the Bill, see Orissa Gazette, Extraordinary, dated the 5th October, 2002 (No. 1738).
** [Received the assent of the Governor on the 17th November, 2002, first published in on Extraordinary issue of the Orissa Gazette, dated the 22nd November, 2002 (No. 2148)]
1. Short title and commencement.- (1) This Act may be called the Orissa Luxury Tax (Amendment) Act, 2002.
(2) It shall come into force on such date as the State Government may, by *notification, appoint.
* Came into force w.e.f. 1st day of January, 2003 vide Finance Department No. 58402-CTA-14/2002-F. published in an Orissa Gazette, Extraordinary No. 3357, dated the 26th December, 2002.
2. Amendment of Schedule.- In the Schedule to the Orissa Luxury Tax Act, 1995 (Orissa Act 11 of 1995); after item 5, the following items Shall be inserted, namely:-
"6 Granite
7. Woollen carpet
8. Motor-cars costing more than rupees ten laths
9. Diamond/diamond jewellery
10. Watches (manufactured or made in India) priced at five thousan rupees or more per unit.
11. Fountain pen and dot pen priced at one thousand rupees or more per unit.
12. Silk sarees/artificial silk ??? priced at five thousand rupees and above.
13. Foreign liquor not manufactured or made in India.
14. Mill-made textile fabrics priced at eight hundred rupees or more per meter.
15. Crystal items, cut-glass items and chandelers.
16. Coat, jacket, blazer and suit manufactured or made in India priced at four thousand rupees or more per unit.
17. Electric switches on plates of any type not manufactured or made in India priced at eight hundred rupees or more per unit.
18. Sun-glass priced at one thousand rupees or more per unit
19. Music system manufactured or made in India priced at twenty thousand rupees and above.
20. Video camera manufactured or made in India priced at twenty thousand rupees and above.
21. Electrical and electronic goods not manufactured or made in India, that is to say,-
(i) food processor, commonly known as mixture or grinder;
(ii) juicer;
(iii) electronic round oven, microwave oven and tandoori oven,
(iv) rice cooker;
(v) deep fat frier;
(vi) inframatic;
(vii) water heater including immersion heater;
(viii) electric kettle;
(ix) electric knife;
(x) cooking range;
(xi) dish washer;
(xii) electric iron;
(xiii) electric hair drier;
(xiv) electric hair remover;
(xv) refrigerate;
(xvi) television set;
(xvii) air-conditioner and air-cooler;
(xix) video game, electronic game add electronic game kit;
(xix) video compaot;
(xx) video camera;
(xxi) ??? music system including component and parts thereof;
(xxii) inverter;
(xxiii) uninterrupted power supply (UPS) system; and
(xxiv) voltage stabilizer.
22. Toys not ??? or made in India.
23. Cosmetics not ??? or made in India
24. Ready made garments not manufactured or made in India
25. Home theatre equipment not manufactured or made in India priced at twenty thousand rupees and above.
26. Umbrella not manufactured or made in India
27. Tea not manufactured or made in India
28. Glassware and crockery not manufactured or made in India
29. Soap not manufactured or made in India
30. Chocolate and confectionery not manufactured or made in India
31. Motor-car/Motor-cycle not manufactured or made in India
32. Vanaspati including bakery ahortoning by whatever name called not manufactured or made in India.
33. Paper of all varieties and descriptions and converted paper products like exercise book, not manufactured or made in India.
34. Synthetic moulded luggage such as carryon trollyon suitcase, not manufactured or made in India.
35. All leather products not manufactured or made in India."