Tamil Nadu General Sales Tax (Amendment) Act, 1993*
| [Tamil Nadu Act No. 24 of 1993] | [27th May, 1993] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 27th May, 1993 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1993.
(2) It shall be deemed to have come in to force on the 12th day of March, 1993.
2. Substitution of First Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act), for the First Schedule, the following Schedule shall be substituted, namely:-
"THE FIRST SCHEDULE
GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SUB-SECTION (2) OF SECTION 3
| Description of the goods. | Point of levy. | Rate of tax. | |
| (1) | (2) | (3) | (4) PER CENT. |
| PART-A. | |||
| 1 | Bullion, that is to say, gold and silver in mass and uncoined, pure or alloy, and specie including palamarel silver and kora gold. | At the point of first sale in the State. | 1 |
| 2 | Old and wornout or beaten jwellery and other articles made of gold or silver including palamarel stiver. | At the point of last purchase in the State. | 1 |
| PART-B. | |||
| 3 | Agricultural products, namely, chillies, coriander, soap-nut (Sikakkai), ??? (in all its forms), turmeric, pepper including long popper. | At the point of first sale in the State. | 3 |
| Wheat products, that is to say, atta, maida, sooji, rava, flour and bran of wheat. | Do. | 3 | |
| (i) Puless and grams including horse grams, fox grams, avarai (beans), machai, karamani (other than those specified under item 6-A of the Second Schedule). | Do. | 3 | |
| Explanation.-Each of the pulses referred to in this item whether whole or separated and whether with or without husk shall be treated as a single commodity ??? the purpose of levy of tax under this item. | |||
| (ii) Brokens, and flours of pulses and grams which have not suffered tax under sub-item (i) above or under item 6-A of the Second Schedule. | |||
| 4 | All vegetable oils (including refined vegetable oils) .. .. .. | ??? | ??? |
| 5 | Oil cakes .. .. .. .. .. .. .. .. | ??? | ??? |
| 6 | Cardamom .. .. .. .. .. .. .. .. | ??? | ??? |
| 7 | ??? and ??? (??? palm jaggery and palm ???) including jaggery powder and nattu sakkrai. | (a) At the ??? first ??? in respect ??? purchased ??? from ??? the State. (b) At the point of first purchase in the State in respect of goods not falling under item (a) above. | |
| 8 | Kerosene .. .. .. .. | At the point of first sale in the State. | |
| 9 | Coconuts other than ??? filling under sub-item (viii) of item 6 of the Second Schedule. | At the point of last purchase in the State. | |
| 10 | Tapioca flour and tapioca kappi .. .. .. .. .. | At the point of first sale in the State. | |
| 11 | Tamarind seeds and Tamarind fibres .. .. .. .. .. | Do. | |
| 12 | Vermicelli .. .. .. .. .. .. .. | Do. | |
| 13 | (i) Baby milk food used as alternative to mother's milk .. .. .. | Do. | |
| (ii) Baby feeding bottles and nipples made of any material .. .. | Do. | ||
| 14 | Aluminium domestic utensils .. .. .. .. .. .. | Do. | |
| 15 | Aluminium scraps .. .. .. .. .. .. .. .. | Do. | |
| 16 | Plastic raw materials .. .. .. .. .. .. .. | Do. | |
| 17 | Rubber play balloons .. .. .. .. .. .. .. .. | Do. | |
| 18 | Hand-made soap of all kinds (both bathing and washing soap) including soap flakes, soap powders, soap liquids and detergents but excluding shampoos and metal polishes in any form. | Do. | |
| 19 | (i) Raw wool (goat's hair and similar fibrous growth on bodies of animals) including its waste. | Do. | |
| (ii) Woollen yarn and its waste .. .. .. .. .. | |||
| 20 | Hosiery goods (other than those made wholly or partly of wool) .. | Do. | |
| 21 | All kinds of sewing thread whether natural or artificial excluding surgical sewing threads. | Do. | |
| 22 | Imported raw silk .. .. .. .. .. .. .. .. | Do. | |
| 23 | Stitched articles made of doth other than articles of ready to wear apparel and hosiery goods. | Do. | |
| Articles of gold and silver including Jewellery .. .. .. .. | At the point of first sale in the State. | 3 | |
| Cycle's, bicycles, tri-cycles (including delivery tri-cycles, childrens' tri-cycles and carriages), cycle-rickshaws, tandem cycles, cycle combinations, carriages for invalid persons, parts an a accessories inducing tyres, tubes and flaps used therewith, cycle seat Covers an cycle dynamo lights. | Do. | 3 | |
| Perambulators including push chairs for babies, parts and accessories including tyres and tubes and flaps used therewith. | Do. | 3 | |
| (i) Tractors of all kinds (excluding crawler tractors), tyres (including pneumatic tyres, ??? tyres), tubes and flaps ordinarily used for tractors (whether or not such tyres, tubes and flaps are also used for ??? vehicles) and articles (excluding batteries) adopted for use generally as parts and accessories of tractors and tools and implements used therewith. | Do. | ||
| (ii) Trailers of tractors of all kinds, tyres (including pneumatic tyres, radial tyres), tubes and flaps ordinarily used for trailers of tractors (whether or not such tyres, tubes and flaps are also used for other vehicles) parts and accessories of trailers. | |||
| (i) Bricks including refractory bricks, brick-bats, brick-ballast .. | Do. | ||
| (ii) Hollow block bricks; and .. .. .. .. .. .. | |||
| (iii) Bricks ??? moulded .. .. .. .. .. .. .. | |||
| Empty gunny bags .. .. .. .. .. .. .. | Do. | 3 | |
| H.D.P.E. and Polythene-woven sacks .. .. | Do. | 3 | |
| Hessian cloth .. .. .. .. .. .. .. .. .. | Do. | 3 | |
| Jute Twine .. .. .. .. .. | Do. | 3 | |
| (i) Fungicides, ??? including ??? pesticides, rodenticides, genricides abd combinations thereof. | Do. | 3 | |
| (ii) Insect repellent coils, mats, liquids and creams .. .. .. .. | Do. | 3 | |
| (i) Arjuna bark .. .. .. .. .. .. .. .. (ii) Avaram bark .. .. .. .. .. .. .. .. (iii) Babul bark and pods .. .. .. .. .. .. .. .. (iv) Cashew extract .. .. .. .. .. .. .. .. (v) Cashew testa .. .. .. .. .. .. .. (vi) Cashtan extracts .. .. .. .. .. .. .. .. (vii) Chestnut extract .. .. .. .. .. .. .. (viii) Cutch extract .. .. .. .. .. .. .. .. (ix) Dhawa leaves .. .. .. .. .. .. .. .. .. (x) Ghatbor nuts .. .. .. .. .. .. .. .. .. (xi) Karada bark .. .. .. .. .. .. .. .. .. (xii) Konnam bark .. .. .. .. .. .. .. .. .. (xiii) Lycowat .. .. .. .. .. .. .. .. .. (xiv) Mangroves or Goran .. .. .. .. .. .. .. .. .. (xv) Mortan-62 .. .. .. .. .. .. .. .. .. (xvi) Myrobalam extract .. .. .. .. .. .. .. .. .. (xvii) Myrobalam nuts .. .. .. .. .. .. .. .. .. (xviii) Quebracho extract .. .. .. .. .. .. .. .. .. (xix) Sain bark .. .. .. .. .. .. .. .. .. (xx) Sal bark .. .. .. .. .. .. .. .. .. (xxi) Tamarind seed Testa .. .. .. .. .. .. .. .. .. (xxii) Tanulux .. .. .. .. .. .. .. .. .. (xxiii) Wasub .. .. .. .. .. .. .. .. .. (xxiv) Wattle bark .. .. .. .. .. .. .. .. .. (xxv) Wattle extract or mimosa extract .. .. .. .. .. .. .. .. .. | At the point of last purchase in the State. | 3 | |
| 35 | Chemical fertilisers, that is to say- | ||
| (i) Ammonium Chloride .. .. .. .. .. .. (ii) Ammonium ??? .. .. .. .. .. .. (iii) Ammonium Phosphate Sulphate of any description .. .. .. (iv) Ammonium Sulphate .. .. .. .. .. .. (v) Ammonium Sulphate Nitrate .. .. .. .. .. .. (vi) Bone meal .. .. .. .. .. .. (vii) Borex (Sodium fetroborate) .. .. .. .. .. .. (viii) Calcium Ammonium Nitrate .. .. .. .. .. .. (ix) Chelated Iron as Fe-EDTA (x) Chelated Zinc as Zn-EDTA .. .. .. .. .. .. (xi) Copper Sulphate .. .. .. .. .. .. (xii) Di-ammonium Phosphate .. .. .. .. .. .. (xiii) Di-Calcium Phosphate .. .. .. .. .. .. (xiv) Ferrous Sulphate .. .. .. .. .. .. (xv) Fused Calcium Magnesium phosphate .. .. .. .. .. .. (xvi) Kotka Phosphate .. .. .. .. .. .. (xvii) Manganese Sulphate .. .. .. .. .. .. (xviii) Mineral Gypsum .. .. .. .. .. .. (xix) Mono Ammonium Phosphate .. .. .. .. .. .. (xx) Nitro phosphate of any description .. .. .. .. .. .. (xxi) N.P.K. Complex of various grades .. .. .. .. .. .. (xxii) Potassium chloride (Muriate of Potash) .. .. .. .. .. .. (xxiii) Rock phosphate .. .. .. .. .. .. (xxiv) Solubor .. .. .. .. .. .. (xxv) Sulphate of Potash .. .. .. .. .. .. (xxvi) Super Phosphate Single .. .. .. .. .. .. (xxvii) Super Phosphate Triple .. .. .. .. .. .. (xxviii) Urea (other than technical grade urea) .. .. .. .. .. .. (xxix) Urea Ammonium Phosphate .. .. .. .. .. .. (xxx) ??? Sulphate .. .. .. .. .. .. (xxxi) Micro Nutrient and (xxxii) Any mixture of two or more of the articles mentioned in items (i) to (xxxi) above with or without the addition of other articles (on the turnover relating to components thereof which have not already suffered tax). | ??? | ??? | |
| 36 | Basic Chromium Sulphate .. .. .. .. .. .. | Do. | |
| 37 | Sodium bichromate .. .. .. .. .. .. | Do. | |
| 38 | Electronic duplicating machines, reprographic copiers including duplicators, xerox and photo copying machines and any other electronic apparatus for obtaining duplicate copies, whether reduced, enlarged or the same size as the originals, parts and accessories thereof, ribbons, plates used therewith. | ||
| 39 | Electronic teleprinters and fax machines of all kinds, parts and accessories thereof and ribbons used therewith. | Do. | |
| 40 | Electronic typewriters, parts and accessories thereof and Electronic type writer ribbons whether or not in spools. | Do. | |
| 41 | Electronic tabulating, calculating machines, parts and accessories thereof, ribbons used therewith. | Do. | |
| 42 | Electronic or all other clocks, time-pieces, watches (whether or not in combination with any other deuces), stop-watches, time switches, mechanical-timers, time-records, ??? print time punching clocks, time-registers, instrument panel clocks of all kinds, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps. | Do. | |
| 43 | Wireless reception and transmission equipments, instruments and apparatus including car radios, transistor radios (with or without electronic analog digital clocks), walkie-talkie, transmission and reception apparatus for radio-telephony, radio-telegraphy, radio-broadcasting radar apparatus, radio navigational aid apparatus, and radio remote control apparatus, parts and accessories thereof, such as electrical valves, transistors, amplifiers, loud speakers and receivers. | At the point of first sale in the State. | 3 |
| 44 | Television Sets of all kinds, car television, television cameras, television monitors, projectors, closed circuit television sets and cameras, video televisions, video cameras, teleprompters, parts and accessories thereof and antenna, dish antenna, boosters and T.V. stand. | Do. | 3 |
| 45 | Video cassette players and recorders with or without combination of electronic analog/digital clocks, blank magnetic video tapes, video cassettes for use therewith and video computers (electronic games), parts and accessories thereof. | Do. | 3 |
| 46 | Gramaphones of all kinds including record players, radio gramaphones, parts and accessories thereof and gramaphone records, matrices for records, gramaphohe needles, styli, record changers. | Do. | 3 |
| 47 | Sound recording and reproducing equipments including dictaphones tape recorders, cassette recorders, car cassette players, tape-decks, tape players, compact disc players (including a combination of any of them) with or without wireless reception instruments and blank magnetic tapes, cassettes, compact disc, microtapes and microfische for use therewith, parts and accessories thereof and head cleaner in any form. | Do. | 3 |
| 48 | Pre-recorded cassettes (both audio and video) and compact disc .. | Do. | 3 |
| 49 | Sound transmitting equipments of every description including telephones, inter-com devices, modern and loudspeakers including stereo or hi-fi amplifiers, speakers and speaker ??? which are used with stereo or hi-fi musical systems, microphones and stands therefor, head phones, ear phones and combined microphone/speakers sets, parts and accessories thereof and telephone cables and fibre optic cables. | Do. | 3 |
| 50 | Electronic systems, instruments, apparatus, appliances and other electronic goods (other than those specified elsewhere in the Schedule) but including Electronic cash registering, indexing, card punching, banking, addressing machines, and computers of analog and digital varietes, one record units, word processor and other electronic goods and parts and accessories of all such goods. | Do. | 3 |
| 51 | Electronic voltage stabilizers, uninterrupted power supply and controlling systems and thyrister controlled power equipments. | Do. | 3 |
| 52 | Electronic ??? machines, parts and accessories of such machines and weights ??? therewith (excluding platforms scales, weight bridges with or without electronic digital display). | Do. | 3 |
| 53 | Handpumps used for the supply and distribution of water, parts and accessories thereof. | Do. | 3 |
| 54 | Palmyrah fibres and stalks .. .. .. .. .. .. | At the point of last purchase in the State. | |
| PART-C. | |||
| 1 | Chicory .. .. .. .. .. .. .. .. .. | At the point first sale in the State. | 5 |
| 2 | (i) Coffee, that is to say, anyone of the forms of coffee such as coffee beans, coffee seeds whether or not cured or roasted or decaffeinated, coffee powder, excluding coffee drink and instant coffee; | Do. | 5 |
| (ii) Instant coffee in granule or powder form; | |||
| (iii) French coffee (on the turnover relating to components thereof, namely coffee and chicory which have not already suffered tax). | |||
| 3 | (i) Tea, that is to say, anyone of the forms of tea in which it is sold but not inch ding tea drink, green tea leaves or instant tea. | Do. | |
| (ii) Instant tea (other thar instant tea drink). | |||
| (iii) Tea waste other than denatured. | |||
| 4 | Vegetable products including Vanaspathi and margarine .. .. .. | Do. | 5 |
| Explanation.-Vegetable products means any vegetable oil or fat, which, whether by itself or in admixture with any other ??? has by hydrogenation or by any other process, been hardened for human consumption. | |||
| 5 | (a) Cashewnut with shell .. .. .. .. .. .. .. .. | At the point of ??? purchase in ??? State by a ??? liable to tax. | |
| (b) Cashewnut kernels, that is to say, raw, processed, roasted and salted kernels including brokens of them. | At the point of sale in the State. | ||
| 6 | Arecanut, including betelnut and seeval .. .. .. .. .. | Do. | 5 |
| 7 | Goods-falling under item 1 of Part-E but not branded .. .. .. | Do. | 5 |
| 8 | Bread whether or not branded .. .. .. .. .. .. | Do. | 5 |
| 9 | Food and drinks other than those falling elsewhere under the Schedules, by any hotel, restaurant, sweet stall or any other eating house. | Do. | 5 |
| 10 | Jeera including black Jeera (Cumin seeds) .. .. .. .. .. | Do. | 5 |
| 11 | Ajwan (Omam), Anise-seeds (Sombu), Cassia (Lavanga-pattai or cinnamon), Cloves, Dried Ginger (Sukku), Fennel (Sathakuppai), Fennel greek (Menthi), Mace (Jathipathri), Nutmegs (Jathika), Poppy seeds (Kasakasa), Saffron. | Do. | 5 |
| 12 | Compound cattle feed including feed supplements and concentrates .. | Do. | 5 |
| 13 | Ghee or other milk products sold without brand name .. .. .. | Do. | 5 |
| 14 | Man made staple fibres, fibre yarn, filament yarn and waste of any of them | Do. | 5 |
| 15 | Jari of all kinds including metallic yarn, metallic jari yarn, metallic plastic yarn, polyester film yarn and radiant yarn. | Do. | 5 |
| 16 | Cotton waste of all kinds whether obtained from ginning, spinning or otherwise. | Do. | 5 |
| 17 | Cotton yarn waste .. .. .. .. .. .. .. .. | Do. | 5 |
| 18 | Articles of ready to wear apparel (known commercially as ready-made garments) including under garments and body supporting garments but excluding hoisery goods. | Do. | 5 |
| 19 | Laminated jute bags .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 5 |
| 20 | (A) Medicines Conforming to the following description:- | Do. | 5 |
| Any ??? formulation or preparation ready for use internally or externally for treatment or ??? or prevention of diseases or disorders ??? or animals (excluding products capable of being used as ??? tooth paste, tooth powders, cosmetics, toilet articles, soap and shampoos), but including- | |||
| (i) Allopathic medicine. | |||
| (ii) Other medicines and drugs including ayurvedic, homeopathic, siddha and ??? preparations. | |||
| (iii) Medicinal mixtures or compounds, the components of which have not already suffered tax. | |||
| (iv) Surgical dressing which expression shall include adhesive plasters, ??? plaster dressing, gypsona plaster, of paris and bandages, velrock pop bandages, elastro crepe bandages ??? wadding gauze, lint and cotton wool poultices and similar articles impregnated or ??? with pharmaceutical substances put up in forms or packings for surgical purposes which have been sterilised and conform to the accepted standards of the medical profession. | |||
| (v) Pharmaceutical and surgical products of plastic and rubber including gloves, aprons and caps. | |||
| (B) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight testing instruments including ophthalmcscope, Otoscope, Laryngo scope, Retinoscope, ??? loupe, parts and accessories thereof (other than those specified elsewhere in this Schedule). | |||
| 21 | (i) Intravenous sets, scalp vein sets, blood administration sets, blood donor sets and solution administration sets. | Do. | 5 |
| (ii) Dextrose, that is to say, dextrose mono hydrate and anhydrous dextrose. | |||
| (iii) Measured Volume set. | |||
| 22 | Country drugs .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 23 | Machine made matches .. .. .. .. .. .. | Do. | 5 |
| 24 | Rubberised coir products .. .. .. .. .. .. .. | Do. | 5 |
| 25 | (i) Stainless steel a titles made wholly or principally of stainless steel other than those specified elsewhere in this Schedule. | Do. | 5 |
| (ii) Household stainless steel utensils, including copper or other metal bottomed utensils and non-stick lined utensils. | |||
| (iii) Heat ??? cook-ware, that is, kitchenware coated with heat resistant coatings and used for cooking as well as serving. | |||
| 26 | All other stainless steel goods used for domestic purposes other than those specified in item 25 of Part-C. | Do. | 5 |
| 27 | Bamboo .. .. .. .. .. .. .. .. .. | Do. | 5 |
| Explanation. For the purpose of this item in the case of bamboo purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government, sale by such contractors of such bamboo, in any form or size shall be deemed to be the first sale and the sale by the Forest Department in such auction of forest coupes shall not be deemed to be the first sale. | |||
| 28 | Cement flooring stones, slabs and all kinds of tiles other ??? elsewhere in this Schedule. | ??? | |
| 29 | Auto Rickshaws and other three wheelers by whatever name known, chassis of Auto Rickshaws and other three wheelers, booties or tankers built or meant for mounting on three wheelers belonging to others (on the turnovers relating to bodies), parts and accessories thereof including bulbs, fare meters but excluding ??? tyres, tubes and flaps. | Do. | |
| 30 | Motor cycles, Motor cycle combinations, Motor scooters, Motor ??? combinations, ??? parts and accessories thereof including ??? but excluding batteries, tyres, tubes and flaps. | Do. | |
| 31 | Motorised bicycles, tri-cycles, cycle rickshaws, tandem cycles, cycle-combinations, carriages for invalid persons and ??? and motor engines used for being fitted thereto; parts and accessories of motor engines and combinations, including tyres, tubes and flaps. | Do. | |
| 32 | (i) Dumpers, loaders, scrapers, crawler tractors .. .. .. .. | Do. | |
| (ii) Paver finishers, excavators, dragnets, dredgers, bulldozers, wheel dozers, road rollers and other similar ??? of machinery of which a mechanically propelled Vehicle forms an integral part (other than those specified elsewhere in the Schedule), tyres (including pneumatic tyres, radial tyres), tubes and flaps ordinarily used for the above (whether or not such tyres, tubes and flaps are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. | |||
| 33 | Crane lorries including floating cranes, break down lorries, road sweeper lorries, spraying lorries, concrete mixer lorries, mobile workshops, mobile radiological units, ambulances, ??? units including fire floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks, fork lift trucks and other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part which is subsidiary to their main function, tyres (including pneumatic tyres, radial tyres), tubes and flaps ordinarily used for the above (whether or not such tyres, tubes and flaps are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. | Do. | |
| 34 | Aluminium, pure or alloy in the form of .. .. .. .. .. | Do. | 5 |
| (i) Ingots (ii) Bars | |||
| (iii) Blocks (iv) Slabs | |||
| (v) Billets (vi) Shots | |||
| (vii) Pellets (viii) Plates | |||
| (ix) Sheets (x) Circles | |||
| (xi) Wires (xii) Strips | |||
| (xiii) Rods (xiv) Wire rods and | |||
| (xv) Any alloy of aluminium with any other metal or metals on the turnover relating to components which have not already suffered tax: Provided that, if any aluminium, pure or alloy, has suffered tax under any one of the sub-items mentioned above, it, shall not be again subject to tax under the same or any other sub-items aforesaid. | |||
| 35 | (i) Rubber latex (natural) of all qualities and grades including earth scrap tree lace, amoniated latex, preserved latex concentrate, centrifuged latex. | At the point of last purchase in the State. | 5 |
| (ii) Raw rubber of all varieties and grades including dry ribbed sheet of all RMA grades, drycrepe rubber, dry black rubber, skimmed rubber, if they had not suffered tax under sub-item (i) above. | |||
| (iii) Reclaimed rubber, all grades and qualities. | |||
| 36 | Rough synthetic gem boules .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 5 |
| 37 | Sewing machines and embroidery machines of all kinds, parts and accessories thereof and needles used therewith. | At the point of first sale in the State. | 5 |
| 38 | X-Ray apparatus, films, plates and other equipments required for use therewith, parts and accessories thereof. | Do. | 5 |
| 39 | Corrugated boxes and Cartons .. .. .. . .. .. .. | Do. | 5 |
| 40 | Plastic products, including melamine ware and break-resistant plastics other than those specified elsewhere in this Schedule. | Do. | 5 |
| 41 | All types of bottle caps .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 42 | Tin containers .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 43 | Cinematographic raw films .. .. .. .. .. .. .. .. | Do. | 5 |
| 44 | Paper, all sorts (including paste board, mill-board, straw board and card board) that is to say- | Do. | 5 |
| (i) Cigarette tissue; | |||
| (ii) Blotting, filter, toilet or target tissue (other than cigarette tissue), teleprinter, typewriting, manifold, bank, bond, art, chrome, tub sized, cheque, stamp or cartridge paper, parchment board including art-board, chrome board, and board for playing cards; | |||
| (iii) Printing and writing paper, packing and wrapping paper, blank computer stationery (whether plain or colour ruled and whether or not interleaved with carbon paper), straw board and pulp board, including grey board, corru gated board, duplex and triplex boards, other sorts; | |||
| (iv) All other kinds of paper and paper board not otherwise specified, including carbon paper, stencil paper, ammonia paper, ferro paper, cello-phone paper, litmus-paper but excluding cinematographic and photographic paper; | |||
| (v) Paper and board-Laminated, coated or interlined with other materials: Provided that if any paper has ??? any one of the sub-item mentioned ??? it shall ??? subject to tax under the same or any other sub-items aforesaid. | |||
| (vi) Wallpaper and similar wall coverings, window transparencies of paper. | |||
| 45 | ??? materials other than blank computer stationeries (whether plain or colour ???) printed with any matter or logo .. .. .. | Do. | 5 |
| 46 | Paper envelopes .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 47 | Wast paper .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 48 | Palm fatty Acid .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 49 | Dyes, that is to say,- .. .. .. .. .. .. .. .. .. (i) Acid dyes (ii) ??? dyes (iii) ??? (iv) Basic dyes (v) ??? dyes (vi) Napthols (vii) ??? dyes (viii) ??? whitening agents (ix) Plastic dyes (X) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes | Do. | 5 |
| 50 | Zinc .. .. .. .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 5 |
| 51 | Ice blocks .. .. .. . .. .. .. .. .. .. | Do. | 5 |
| 52 | Beedi leaves .. .. .. .. .. .. .. .. .. | Do. | 5 |
| 53 | Sago and starch of any kind .. .. .. .. .. .. .. | Do. | 5 |
| PART-D. | |||
| 1 | Fuel gas including liquefied ??? gas .. .. .. .. .. | At the point of first sale in the State. | |
| Explanation I.-For the purpose of this item and items 8 in Part-B, 1 and 22 in Part-D, 23, 24 and 25 in Part-E, 19 and 20 in Part-F and 1, 2 and 2 in Part-G, a sale by one oil company to another oil company shall not be deemed to be the first sale in this State and accordingly any sale by one oil company to any other person not being an oil company) shall be deemed to be the first sale in the Suite. | |||
| Explanation II.-For the purpose of Explanation I, "oil company" means- (a) The Madras Refineries Limited. (b) The Indian Oil Corporation Limited. (c) The Bharat Petroleum Corporation Limited. (d) The Hindustan Petroleum Corporation Limited. (e) Indo-Burma Petroleum Company Limited. and includes any other oil company notified in this behalf by the Government in the Tamil Nadu Government Gazette. | |||
| 2 | (i) Scented nut, roasted or scented seeval .. .. .. .. .. | Do. | 8 |
| (ii) Pan masala by whatever name called ??? betel nuts, that is to say, nut of areca catachu broken and perfumed, and time or menthol or sandal oils or cardamon or tobacco or anyone or more of these ingredients. | |||
| 3 | Pressure lamps and parts and accessories thereof .. .. .. .. | Do. | 8 |
| 4 | Pressure cookers, pressure stoves, gas stoves, gas evens and parts and accessories of all such goods other than those specified elsewhere in this Schedule. | Do. | 8 |
| 5 | Essences and Squashes .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 6 | Locks of all kinds and varieties .. .. .. .. .. .. .. .. | Do. | 8 |
| 7 | Asafoetida .. .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 8 | Camphor .. .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 9 | (i) Crokery (other than those specified elsewhere in this Schedule) .. .. | Do. | 8 |
| (ii) Cutlery (other than those specified elsewherein this Schedule) including table cutlery, forks. | |||
| 10 | (i) Steel almirahs and furniture of all kinds, including household furniture (other than those specified elsewhere in this Schedule) made from all kinds of metals, fibre glass, reinforced plastics or mace primarily from any kind of plastics, upholstered furniture or furniture in the manufacture of which laminated sheets are used, whether sold in assembled or unassembled form and ready to assemble, parts thereof. | Do. | 8 |
| (ii) Office equipments of every description including filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipments whether sold, in assembled or unassembled form and ready to assemble, parts thereof (other than those specified elsewhere in this Schedule and stationery articles). | |||
| Explanation.- Slotted angles, gussets, plates, panels and strips which, when assembled form furniture or office equipment, shall be deemed to be furniture or office equipments, as the case may be, for the purpose of this item. | |||
| 11 | Wet ??? worked by any form of power, other than human labour (whether or not sold as a composite unit, with or without motors), parts and accessories of such grinders. | At the point of first sale in the State. | 8 |
| 12 | Brass and paper wares .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 13 | Aluminum waares other than domestic utensils .. .. .. .. .. | Do. | 8 |
| 14 | Hosiery ??? made wholly or partly of wool .. .. .. .. | Do. | 8 |
| 15 | Empire cloth and empire sleeves .. .. .. .. .. .. | Do. | 8 |
| 16 | Umbrellas, of all kinds including beach and garden umbrellas and folding umbrellas, parts thereof. | Do. | 8 |
| 17 | Leather goods other than foot-wear made wholly or principally of leather (whether or not other materials such as thread, lining, rivets are used). | Do. | 8 |
| 18 | Lottery tickets .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 19 | Suit cases, brief cases, attache cases, despatch eases, vanity bags, vanity cases and vanity boxes (other than those specified elsewhere in this Schedule). | Do. | 8 |
| Explanation.- Vanity bag, vanity case and vanity box mean a bag, case or box holding a mirror and cosmetics or toiletries. | |||
| 20 | Helmets .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 21 | Footwear with or without brand name .. .. .. .. .. .. | Do. | 8 |
| 22 | Asphalt (Bitumen) .. .. .. .. .. .. .. .. .. | Do. | 8 |
| 23 | Timber including sized timber but excluding firewood .. .. .. .. | Do. | 8 |
| Explanation. For the purpose of this item in the case of timber purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government, the sale by such contractors of such timber in any form or size shall be deemed to be the first sale and the sale by the Forest Department in such auction of forest coupes shall not be deemed to be the first sale. | |||
| 24 | Water-supply materials and fittings (ether than those specified elsewhere in this Schedule or in the Second Schedule) including water taps, showers, water tanks including P.V.C. water tanks such as ‘Sintex’ and other articles used for the supply or distribution of water (including RCC pipes), parts and accessories thereof including valves. | Do. | 8 |
| 25 | Water meters, gas meters, industrial thermometers, ??? and accessories thereof. | Do. | 8 |
| 26 | P.V.C. pipes, tubes and fittings of all varieties including flexible and rigid pipes, hoses and tubes, whether transparent or not P.V.C. and plastic water-supply items and sanitaryware. | Do. | 8 |
| 27 | Barbed wire, wire mesh, chicken-mesh, expanded metal and chain link made of any metal or material. | Do. | 8 |
| 28 | ??? roofing ??? (obtained by immersing paper that in bitumen) .. .. | Do. | 8 |
| 29 | Cuddappah stone slabs and Sbahabad stone slabs .. .. .. .. | Do. | 8 |
| 30 | (i) Granite blocks (rough or raw) .. .. .. .. | At the point of first sale in the State. | 8 |
| (ii) Polished granite slabs including tomb stones, monument slab and head stone. | Do. | 8 | |
| 31 | Fire works including coloured matches .. .. .. .. .. | Do. | 8 |
| 32 | Playing cards .. .. .. .. .. .. | Do. | 8 |
| 33 | Cinematographic equipments including cameras, projectors, over-herd projectors, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, are or cinema carbons, cinema slides, paper, paper boards required for use therewith. | Do. | 8 |
| 34 | Photographic and other cameras and enlargers, parts and accessories there of and lenses, instant print films, photogiapbic films and printing paper (excluding X-ray and cine) ???, paper boards and textiles, flash light apparatus required for use therewith and photographic prints, whether mounted, framed or otherwise. | Do. | 8 |
| 35 | Machineries of all kinds (other than those specifically mentioned in this Schedule) worked by (i) Electricity, (ii) Nuclear power, (iii) Hydro-dynamic and steam power, (iv) Diesel or petrol, (v) Furnace oil, (vi) Kerosene, (vii) Coal including coke and charcoal or (viii) any other form of fuel or power (excluding human or animal labour), (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub-items (i) to (viii) above. | Do. | 8 |
| 36 | Welding electrodes, graphite electrodes, welding reds of all kinds, including brazen rods and soldering wires. | Do. | 8 |
| 37 | Rolling bearings, that is to say, ball or roller bearings of all kinds. | Do. | 8 |
| 38 | Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device including- (a) Motor pumps; (b) Centrifugal pumps (Horizontal or vertical pumps); (c) deep tube-well turbine pumps; (d) submersible pumps; (e) axial flow and mixed flow vertical pumps; (f) Jet and mono block pump sets, parts and accessories which are generally adapted for use with such pumps; (g) Valves. | Do. | 8 |
| 39 | Oil engines, parts and accessories thereof .. .. .. .. .. | Do. | 8 |
| 40 | Bolts, nuts and rivets, threaded or tapped and screws of base metal or alloys thereof, including bolt end, screw studs, screw ???, self-tapped ???, screw hooks, screw rings and screw eye and hooks.- (i) Clamps of all kinds; (ii) Cotter pins of all kinds; (iii) Valves of all kinds including pressure relief valves and control valves; (iv) Washers of all kinds; (v) Perforated sheet of any metal or material. | Do. | 8 |
| 41 | (i) Non-electronic weighing machines of all kinds including platform scales, weigh bridges (even if trey have digital displays), counter-scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith. | Do. | |
| (ii) Dipping measures, metric pouring measures, conical measures, cylindrical measures. | |||
| (iii) Metre scales, measuring tapes, steel yards and Purvey chains. | |||
| Carbide tips and tools .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 8 | |
| (i) Motor cats, Motor taxi-cabs, Motor omni buses, Motor vans, jeeps and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies all ??? of trailers by whatever name known (other than trailers of tractors). | Do. | 8 | |
| (ii) Parts and accessories of motor vehicles and trailers including bulbs, fare metres but excluding batteries. | |||
| Tyres including pneumatictyres, ??? and flaps, ordinarily used with power driven two wheelers, three wheelers, four wheelers and higher number of wheelers (whether or not such tyres are also used for other purposes). | Do. | 3 | |
| Brake fluid .. .. .. .. .. .. .. .. | Do. | 8 | |
| Rail coaches, wagons, containers for the transport of fluids, other rail caches specially designed for specific purposes and rail locomotives, parts and ??? thereof. | Do. | 8 | |
| (i) ??? boats and launches, trawlers, tugs, ??? and other vessels ??? any form of power, engines, parts and accessories thereof. | Do. | 8 | |
| (ii) ??? and similar vessels not coming under sub-item (i) above. | |||
| Tyres, tubes and flaps of Animal drawn vehicle .. .. .. .. | Do. | 8 | |
| Rubber of synthetic origin including butadiene acrylonitrile rubber, styrene butadiene ??? and butyl rubber, synthetic rubber latex including prevulcanised synthetic rubber latex. | Do. | 8 | |
| Rubber latex compound and rubber products (excluding pharmaceutical and surgical products) namely:- | Do. | 8 | |
| (i) Compound rubber, unvulcanised, in primary forms or inflates, sheets or strips; | |||
| (ii) Other forms (like rods, tubes and profile shapes) and articles (for example discs and ???) of rubber; | |||
| (iii) Rubber thread and cord; | |||
| (iv) Plates, blocks, sheets, strips, rods and profile shapes of rubber; | |||
| (v) Tubes, pipes, and hoses of rubber, with or with out their fittings (for example joints, elbows, flanges); | |||
| (vi) Conveyor, transmission or elevator belts or baiting of rubber whether combined with any textile material or otherwise; | |||
| (vii) Inter changeable tyre treads (Tread rubber); | |||
| (viii) Articles of apparel and clothing accessories (including gloves) for all purposes, of rubber; | |||
| (ix) Other articles of rubber; and | |||
| (x) Hardened rubber (for example ebonite) in all forms including waste and scrap articles or hard rubber. | |||
| 51 | Carbon black, acetylene black. | At the point of first sale in the State. | |
| 52 | Mercury. .. .. .. .. .. .. .. .. .. | Do. | |
| 53 | Caustic Soda. .. .. .. .. .. .. .. .. .. | Do. | |
| 54 | Sulphur. .. .. .. .. .. .. .. .. .. | Do. | |
| 55 | Inks of all kinds including lithographic, printing and duplicating inks but excluding writing ink. | Do. | |
| 56 | Ethyl alcohol, absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit. | Do. | |
| 57 | Nitric, hydrochloric and Sulphuric acids … … … … … | Do. | |
| 58 | Adhesives of all kinds including gum, glue, resins and solutions … … | Do. | |
| 59 | (i) Paraffin wax-food grade standard … … … … … (ii) Paraffin wax of all ??? standards other than food grade standard including standard wax and match wax. (iii) Slack wax. | Do. | |
| 60 | (i) Soda ash (ii) Bleaching powder (iii) Sodium bi-carbonate (iv) Sodium Hydrosulphite (v) Sulphate of Alumina (vi) Sodium Nitrate (vii) Sodium Acetate (viii) Sodium Sulphate (ix) Acid Slurry (x) Trisodium Phosphate (xi) Sodium Tri-Poly Phosphate (xii) Sodium Silicate (xiii) Sodium Metasilicate (xiv) Carboxy Methyl Cellulose (xv) Sodium Sulphide (xvi) Acetic Acid (xvii) Sodium bi-sulphite (xviii) Oxalic Acid (xix) Sodium Thio Sulphate (xx) Sodium Sulphite (xxi) Sodium Alginate (xxii) Benzene (xxiii) Citric Acid (xxiv) Dicthylene Glycol (xxv) Sodium Nitrite (xxvi) Hydrogen Peroxide (xxvii) Acetaldehyde (xxyiii) Peniierythritol. (xxix) Sodium Alpha Olefin Sulphonate. (xxx) Scdium Formate. | Do. | |
| 61 | Drycells, dry cell batteries, button cells, sclar cells of all kinds, parts and accessories thereof including zinc ??? and carbon rods. | At the point of first sale in the State. | 8 |
| 62 | All types of furnaces and boiler including fluidized bed boilers and ignifluid boilers. | Do. | 8 |
| 62 | All other goods not specified elsewhere in any of the Schedules .. .. | Do. | 8 |
| PART-E. | |||
| (i) Biscuits. .. .. .. .. .. .. .. .. (ii) Toffees, (iii) Chocolates, (iv) Confectionery, (v) Butter, (vi) Ghee, (vii) Cheese, and (viii) Milk foods including milk powder but excluding babyfood, recombined milk (except direct ??? without additives other than water) and including flavoured milk and condensed milk and foods including preparations of vegetables, fruits, milk, cereals, flour (other than bread) starch, birds' eggs, moat offais, animal blood, fish crustaceans and moll uses, sold under brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. | At the point of first sale in the State. | 12 | |
| 2 | Precious stones, namely, diamonds, emeralds, rubies, pearls-natural or cultured, cat's eye, sapphires, carbuncle or garnets, coral, sardonyx, ??? and other semi precious stones whether they are sold loose or as forming part of any article or jewellery in which they are set. | Do. | 12 |
| 3 | Soaps, that is to say- | ||
| (i) Toilet soaps of all kinds including medicated soaps, liquid soaps and moisturized soaps, but excluding hand-made soaps and shampoos. | Do. | 12 | |
| (ii) Washing soaps of all kinds including floor washing soaps, soap flakes, soap powders, soap liquids and detergents in all forms, excluding handmade items of these goods. | |||
| (i) Vacuum flasks of all kinds, parts and accessories thereof including refills. | Do. | 12 | |
| (ii) All domestic and commercial receptacles designed to keep food or beverages or other articles not or cold including ice buckets or boxes, parts and accessories thereof. | |||
| Glazed earthenwares of all kinds including ???, porcelain wares, stone-wares other than those mentioned ??? Schedule and ???. | Do. | 12 | |
| Utramarin blue, washing blue, Robin blue, laundry brightner of all kinds in all its forms. | Do. | 12 | |
| Tooth ??? and mouth washes and other dentifrices wether or not ??? defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) as manufactured under a licence issued under that Act, tooth brushes, tongue cleaners. | Do. | 12 | |
| 8 | Shaving sets (with or without contents), razors, safety razors, razor btedes, shaving brushes and shaving creams. | At the point of first sale in the State. | |
| 9 | Cement including white cement and refractory cement and its substitutes .. | Do. | |
| 10 | Ceramic sanitarywares and sanitary fittings of every description including sinks, wash basins, wash basin pedestals, baths, showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof. | Do. | |
| 11 | Glass and glassware, all sorts (other than those specified elsewhere in this Schedule) including- | Do. | |
| (i) Flat glass, including sheet glass, wired glass and rolled glass whether in the form of plate glass, figured glass or in any other form, coloured glass, coolex glass, toughened glass, laminated safety glass, tinted glass. | |||
| (ii) Laboratory glasswares, hygienic or pharmacreutioal glass wares (whether or not graduated or calibrated and glass micro slides) | |||
| (iii) Glass shells, glass globes and chimneys for lamps and lanterns. | |||
| (iv) Glass jars, glass bottles, glass marbles and glass beads. | |||
| (v) Table wares made of glass. | |||
| 12 | (i) Glass mirrors .. .. .. .. .. .. .. .. | Do. | |
| (ii) Coloured glass minors. | |||
| (iii) Figured glass mirrors. | |||
| (iv) Framed mirrors (on the turnover relating to components thereof which have not already suffered tax.) | |||
| 13 | (i) Plywood, Hard board, particle board, Block board, insulation board, lamin board, batten board, hard or soft wall ceiling; floor boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood. | Do. | |
| (ii) All other non soft boards or insulating material made of any other material other than wood. | |||
| 14 | Cement articles, asbestos articles and asbestos cement articles other than RCC pipes and those specified elsewhere in this Schedule (whether or not other material such as iron, sand are used) including flat, corrugated sheets and tubes. | Do. | |
| 15 | Foam ??? products, plastic foam products, fibre foam products or other synthetic foam products of every description including- | Do. | |
| (i) Sheets | |||
| (ii) Cushions | |||
| (iii) Pillows and | |||
| (iv) Mattresses. | |||
| (i) Paints ??? enamels not otherwise specified in this Schedule, including ??? staff paste paints and liquid paints; | At the point of first sale in the State. | Per cent 12 | |
| (ii) ??? | |||
| (iii) Pigments, including water pigments and ??? finishes; | |||
| (iv) Dry ??? including cement based water-paints, oil-bound distempers, plastic emulsion paints; | |||
| (v) Polish, including matal polishes in any form but not boot polishes); | |||
| (vi) Varnishes, french polish, bituminous and coal-tar blacks; | |||
| (vii) ???, nitro-callulose lacquers, clear and pigmented and nitro ??? ancillaries in liquid, semi-solid or pasty forms; | |||
| (viii) Turpentine oil, bale oil, white oil; | |||
| (ix) ??? natural and synthetic drying and ??? double bailed linseed ??? linseed oil, stand oil, ??? and tung oil; | |||
| (x) ??? caulking compounds and ??? preparations for ??? false ceilings br the litter. | |||
| (xi) Primers of all kinds; | |||
| (xii) all other materials used in ??? and varnishing such as Flint papers, emary clothes, brushes, print removers and strainers of all kinds. | |||
| 17 | Ivory articles and articles inlaid with ivory .. .. .. .. .. | Do. | 12 |
| 18 | Electrical goods of all kinds (other than those specified elsewhere in this Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity including all kinds of wires and cables, holders, plugs, switches, casings, cappings, reapers, bends, junctior boxes, coupling boxes, meter boxes, switch boxes, ??? switch boxes, distribution boxes, power meters, meter boards, switch boards, wooden plugs (gattis), lightning arrestors, electrical earthenware and, porcelain-ware, parts and accessories of all such goods. | Do. | 12 |
| 19 | Electrical instruments, apparatus, appliances of all kinds (other than those specified elsewhere in this Schedule) inch ding electrical fans of all types, exhaust fans, air circulators, lighting ???, vacuum and gas filled bulbs, sodium aid mercury vapour disclarge lamps, fluorescent lighting tubes, chandeliers and their shades, protectors, stands, fixtures, fittings, brackets, chokes and starters, torches, emergency lamps, and emergency lighting systems not with standing their containing any electronic control ???, rectifiers, sound or visual signaling apparatus such as bells, sirens, indicator panels, burglar or fire alarms, parts and accessories of all such goods. | Do. | 12 |
| Electrical appliances (Domestic and commercial) namely:- | |||
| (i) Coffee roasting appliances; | Do. | 12 | |
| (ii) Cooking ranges; | |||
| (iii) Cream whippers, curd makers and egg beaters; | |||
| (iv) Floor polishers; | |||
| (v) Frying pans, sauce pans, kettles and toasters; | |||
| (vi) Geysers, water beaters, boilers and immersion heaters; | |||
| (vii) Grinders (other than wet grain grinders specified elsewhere in this Schedule) mixers and blenders; | |||
| (viii) Hair driers, hair curlers, permanent waving apparatus and curling tong beaters: | |||
| (ix) Hot plates, grillers, oohing plates, plate warmers, food warming ??? food warming rallies and not food cabinets: | |||
| (x) Ice-cream churners; | |||
| (xi) Irons; | |||
| (xii) Juice extractors; | |||
| (xiii) Massage apparatus; | |||
| (xiv) Mosquito destroyers and insect killer devices, including heading devices used with insect repellent mats; | |||
| (xv) Ovens and microwave ovens; | |||
| (xvi) Room heaters; | |||
| (xvii) Shavers, sharpeners; | |||
| (xviii) Steamers, coffee-makers (including percolateis), cookers, egg boilers; | |||
| (xix) Vacuum cleaners; | |||
| (xx) Vending machines; | |||
| (xxi) Washing machines, drying machines (whether or not sold as a composite unit); | |||
| (xxii) Parts and accessories of all goods mentioned in sub-items (i) to (xxi) above. | |||
| Explanation I-All the above goods notwithstanding that they contain electronic circuits, switching or control device systems, si all be deemed to be electrical appliances (domestic and commercial). | |||
| Explanation II.-"Domestic and Commercial electrical appliances" means electrical appliances, normally used in the ??? sebold and used ??? hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens aircraft or ships, pantries, canteens, tailoring establishments, laundry shops, hair dressing saloons and in similar establishments. | |||
| 21 | (i) Generators, generating sets, transformers and non-electronic voltage stabilizers; | Do. | |
| (ii) Transformers; | |||
| (iii) Parts and accessories of sub-items (i) and (ii) above. | |||
| 22 | Sagurcane excluding sugarcane sets .. .. .. .. .. .. | At the point of first sale in the State. | |
| 23 | ??? oils, quenching oils and greases .. .. .. .. .. | At the point of first sale in the State. | |
| 24 | Mineral oils of all kinds (other than those mentioned in item 23 of Part-E and under item 3-A of the Second Schedule) including ??? oil and Naptha. | Do. | |
| 25 | (i) Gases (other than those specified elsewhere in this Schedule) in all its forms; | Do. | |
| (ii) ??? and processed gases in all its forms .. .. .. .. | Do. | ||
| PART-F. | |||
| 1 | (i) Scents and perfumes in any form excluding doop and agarbatris but including aragaja, javvadu and punugu; | At the point of first sale in the State. | |
| (ii) Hair oils, hair creams, hair dyes, hair darkeners, hair tonics, brilliantines, pomades and vaselines; | |||
| (iii) Lipsticks, lipsalve, nail polishes, nail varnishes, nail brushes, beauty boxes, face powders, toilet powders, baby powders, talcum powders, powder compacts, ??? and ??? toilet sets made of all materials (with or without contents), toilet sponges, scent spray, depilatories, blemish removers, eye liners all sorts, eye shadow, eye brow pencils, eye-lash ???, solid colcgnes, lavender water, snows, face creams, all purpose creams, cold creams, cleaning creams, make-up creams, beauty creams, beauty milk, cleaning milk, hair foods, skin tonics, complexion rouge, nail ??? sanitary towels aid napkins, as ??? lotions, pre-slave and after-shave lotions and creams, moisturisers of all sorts and personal (body) deodorants. | |||
| Explanation.- Any of the items listed above even if medicated or as defined, in section 3 of the Drags and Cosmetics Act, 1940 (Central Act XXIII of 1940) or manufactured on the licence issued, under the said Act will fall under this item. | |||
| 2 | Air purifiers, cupboard freshness and deodourizers, whether ??? or with ???. | At the point of first sale in the State. | 16 |
| 3 | Linoleum .. .. .. .. .. .. .. .. .. | Do. | 16 |
| 4 | Marble, that is to say,- .. .. .. .. .. .. .. | Do. | 16 |
| (i) Marble boulders or lumps; | |||
| (ii) Marble slabs; | |||
| (iii) Marble chips; | |||
| (iv) Marble dusts; | |||
| (v) Marble floor tiles and wall tiles; | |||
| (vi) Other articles made of marbles. | |||
| 5 | Floor coverings, that is to say, carpets, carpetry and rugs, whether tufted, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine-made, hand-made or made on handlooms but excluding handmade or handloom made woven durries and jamakkalams and also excluding handmade or band-woven ???. | Do. | 16 |
| 6 | (i) Mosaic tiles and chips .. .. .. .. .. .. | Do. | 16 |
| (ii) Ceramic tiles, glazed floor, roofing and wall tiles .. | |||
| 7 | P.V.C. (Vinyl) asbestos floor tiles, wall tiles and flexible flooring materials .. | Do. | 16 |
| 8 | Lifts and hoists operated by electricity or hydraulic power, parts and accessories thereof. | Do. | 16 |
| 9 | Strongroom or vault doors and ventilators, armoured or reinforced safes, strong boxes and doors, cash Chests, cash or deed boxes, wall coffers, safe deposit lockers, locker cabinets, puts and accessories of all such goods made of iron and steel or cither base metals. | Do. | 16 |
| 10 | Typewriters, excluding electronic typewriters, arts and accessories thereof typewriter ribbon used therewith, whether or not on spools and correction fluids. | Do. | 16 |
| 11 | Teleprinters other than electronic teleprinters, parts and accessories thereof and ??? used therewith .. .. .. .. .. .. .. .. .. .. | Do. | 16 |
| 12 | Tabulating, calculating machines excluding, electronic tabulating, calculating machines, parts and ??? used therewith. | Do. | 16 |
| 13 | Duplicating machines, repro graphic ??? including roneo machines other than electronic duplicating ??? reprographic copiers including duplicators and any other ??? for obtaining duplicate copies, parts ??? and accessories thereof, ribbons, plates used therewith. | Do. | 16 |
| 14 | ???, monoculars, opera glasses, other ??? telescope, astronomical instruments, ??? magnifying ??? apparatus and ??? therefor including ??? parts and accessories. | Do. | 16 |
| Electric storage ??? and parts and ??? thereof including containers, covers and plates .. .. .. .. .. .. | Do. | 16 | |
| (i) Air ??? plants, air-conditioner and other air-conditioning appliances, air-coolers, room coolers inducting all cooling appliances, apparatus and instruments parts and accessories thereof. | Do. | 16 | |
| (ii) Refrigeration plants and all kinds of ??? and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in coolers. | |||
| (iii) Cold storage equipments, parts and accessories thereof including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments. | |||
| 17 | (i) Arms of all kinds including rifles, revolvers, pistols, parts and accessories thereof and bayonets, truncheons and ammunition used therewith. | At the point of first sale in the State. | |
| (ii) Hand grenades. | |||
| (iii) Air guns, air rifles, parts and accessories thereof and pellets used therewith. | |||
| 18 | (i) Cigar and Cigarette cases, holders, tobacco pipes, cigarette filters and hookah. | Do. | |
| (ii) Lighters of all kinds inch ding spark lighters. | |||
| 19 | High Speed diesel oil .. .. .. .. .. .. .. .. | Do. | 16 |
| 20 | Light diesel oil .. .. .. .. .. .. .. .. | Do. | 16 |
| 21 | ??? and parts thereof .. .. .. .. .. .. .. | Do. | 16 |
| PART-G. | |||
| 1 | Petrol .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 20 |
| 2 | Aviation Gasoline .. .. .. .. .. .. .. .. | Do. | 20 |
| 3 | Aviation turbine fuel including jet fuel .. .. .. .. .. .. | Do. | 20 |
| PART-H. | |||
| 1 | Molasses .. .. .. .. .. .. .. .. | At the point of first sale in the State. | 25 |
| 2 | All kinds of alcoholic liquors for human consumption which are purchased procured/brought from outside the State of Tamil Nadu (other than foreign liquors falling under item 1 of Part I, toddy and arrack). | Do. | 25 |
| PART-I. | |||
| 1 | All kinds of foreign liquors, that is to say, wines, spirits and been imported into India from foreign countries and dealt with under the Indian Tariff Act, 1934 (Central Act XXXII of 1934) or under any other law for the time being in force relating to the duties of customs on goods imported into India. | At the point of first sale in the State. | 50 |
| 3. For the Sixth Schedule to the principal Act, the following Schedule shall be substituted, namely:- | Substitution of Sixth Schedule. |
"THE SIXTH SCHEDULE
[See section 3(2-B)]
| Serial No. | Description of goods. | Point of levy. | Rate of tax. |
| (1) | (2) | (3) | (4) PER CENT. |
| 1 | ??? for human ???, other than (i) foreign ??? of Part I of the First Schedule, (ii) toddy, ??? for human consumption ??? 2 of the Part II of the First Schedule. | At the first point of sale and the second point of sale in the State. | 25 |
| 2 | ??? packed soft drink, wether or packed soft or not flavoured or ??? or not containing vegetable or fruit juices or fruit ??? under brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. | Do. | 8 |
| 3 | All kinds of ice cream including ice candy, ice cake, ice jelly, fruiti, kulfi and frozen confectionery, sold under a brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. | Do. | 12 |
| 4 | All kinds of shampoos including herbal and medicinal preparations, sold in bottles, containers, sachets and in any other forms. | Do. | 16 |