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"2-B. Vegetable vathal like sundavathal, brinjalvathal kothavarangai Vathal, manathakkali vathal, thamarai vathal and vathal of all kinds sold without the brand name.
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First sale";
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(2) in PART-B,
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(a) for item 8 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"8. Bread and rusk whether or not branded.
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First sale";
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(b) for item 22 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"22 Empty gunny bags and condemned gunny bags.
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First sale";qq
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(c) in item 23, after sub-item (ii) and the entries relating thereto, the following sub-item and entries shall be inserted, namely:-
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"(iii) Napthalene balls":
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(d) for ??? and the ???
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"30. (i) Handmade soaps of all kinds (both bathing and washing) including soap Hakes, powders, liquids and detergents but excluding shampoo and metal polisher in any lot ???
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First sale";
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(ii) Hair and Body cleaning powders containing sikaikai, ??? oil cake ??? and any such ingredients or two or more of such ???
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(iii) Scouring or cleaning powder other than those specified in item 22 of part-E of this Schedule.
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(e) after item 34 and the entries relating thereto, the following item and entries shall be inserted, namely:-
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"34-A. Hosiery goods made wholly or partly of wool.
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First sale";
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(f) for item 39 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"39. Jute twine, jute table mats, jute door mats, jute handicrafts and jute wall hangings.
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First sale";
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(g) for item 43-B and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"43-B. Mosquito destroyers, insect killer devices including heating devices used with insect repellant mats and Mosquito nets of all kinds.
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First sale";
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(h) after item 45 and the entries relating thereto, the following items and entries shall be inserted, namely:-
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"45-A. Non-ferrous metal scraps, that is to say, scraps of copper, copper alloys, brass, lead and lead alloys (other than those specified elsewhere in the Schedule).
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First sale";
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"45-B. Oats.
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First sale";
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(i) for item 46-A and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"46-A. Paper bags and paper envelopes whether printed or not.
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First sale";
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(j) after item 47-B and the entries relating thereto, the following item and entries shall be inserted, namely:-
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"47-C. Patents, trade marks, import licenses exim scrips, export permit or license or quota and other goods of incorporeal or intangible character.
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First sale";
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(k) for item 52-A and the entries relating thereto, following item and entries shall be substituted, namely:-
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"52-A. Power tiller and trailer of power tiller.
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First sale";
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(l) for item 53 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"53. Printing, writing, teleprinter, typewriting, manifold and bond paper and computer stationary of all kinds.
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First sale";
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(m) for item 63 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"63. Sand, red earth and red gravel.
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First sale";
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(n) after item 67 and the entries relating thereto, the following item and entries shall be inserted, namely:-
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"67-A.-" Sherbet.
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First sale";
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(o) for item 69 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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"69. (i) Sports goods including goods for indoor or outdoor games, swings, medals, cups, trophies, shields and badges;
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First sale";
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(ii) Articles and equipments for gymnastics including health fitness equipments;
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(iii) Childrens' play ground equipments:-
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(p) after item 71-A and the entries relating thereto, the following item and entries shall be inserted, namely:-
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"71-B. (i) Sweets made of groundnuts, gingelly, puffed rice, fried gram and peas dhall;
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First sale";
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(ii) Murukku sold with or without brand name:-
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(iii) Chips of all kinds sold without brand name.
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(q) for item 75 and the entries relating thereto, the following item and entries shall be substituted, namely:-
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|
"75. Television antenna.
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First sale";
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|
(r) after item 81 and the entries relating thereto, the following item and entries shall be inserted, namely:-
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"81-A. Vegetable vathal like sundavathal, brinjalvathal, kouuvarangai vathal manathakkali vathal, thamarai vathal and vathal of all kinds sold with brand name."
|
First sale";
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(3) in PART-C,-
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(a) after item 1-A and the entires relating thereto, the following item and entires shall be inserted, namely:-
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"1-B. Agarbathi.";
|
First sale";
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(b) for item 2 and the entries relating thereto, the following items and entries shall be inserted, namely:-
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"2. All kinds of grill made of iron and steel.
|
First sale";
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|
"2-A.-" Aluminium wares other than domestic utensils.
|
First sale";
|
|
(c) after item 15 and the entries relating thereto, the following item and entries shall be inserted, namely:-
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|
"15-A. Duplicating machines, reprographic copiers including roneo machines other than electronic duplicating machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith.-
|
First sale";
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|
(d) after item 19 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| |
|
"19-A. Empty gas cylinders.
|
First sale";
|
|
(e) after item 22-A and the entries relating thereto, the following item and entries shall be inserted, namely:-
| |
|
"22-B. Ice cream sold without brand name.
|
First sale";
|
|
(f) after item 25 and the entries relating thereto, the following item and entries shall be inserted, namely:-
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|
"25-A. Key chains and key holders.
|
First sale";
|
|
(g) in items 28,-
| |
|
(i) in sub-item (B), after clause (ii) and the entries relating thereto, the following clause and entries shall be inserted, namely:-
| |
|
"(iii) Surgical implants, artificial bones bone cement, abdominal support belt, cervical collars and knee cap.";
| |
|
(ii) in sub-item (F), after clause (iv) and the entries relating thereto, the following clause and entries shall be inserted, namely:-
| |
|
"(v) Lactose IP/BP.";
| |
|
(iii) after sub-item (F), and the entries relating thereto, the following sub-item and entries shall be inserted, namely:-
| |
|
"(G) Thermometers.";
| |
|
(h) after item 28 and the entries relating thereto, the following items and entries shall be inserted, namely:-
| |
|
"28-A. Medium Density Fibre (MDF) boards and prelaminated/veneered medium density fibre boards exclude such goods imported from other countries.
|
First sale";
|
|
"28-B. Non-ferrous metals and alloys thereof excluding those specified elsewhere in this Schedule.
|
First sale";
|
|
(i) in item 30, in sub-item (ii), for the expression "teleprinter, typewriting, manifold, bank, bond", the expression "bank" shall be substituted;
| |
|
(j) for item 31 and the entries relating thereto, the following items and entries shall be substituted, namely:-
| |
|
"31. Paper napkins.
|
First sale";
|
|
"31-A. Photo album, stamp album and such other albums.
|
First sale";
|
|
(k) for item 44-A and the entries relating thereto, the following items and entries shall be substituted, namely:-
| |
|
"44-A. Tabulating, Calculating machines excluding electronic tabulating, calculating machines, parts and accessories thereof, ribbons used therewith,
|
First sale";
|
|
44-B. Tarpaulin.
|
First sale";
|
|
(I) in item 46,-
| |
|
(i) in sub-item (A), the expression "bulbs" shall be omitted.
| |
|
(ii) in sub-item (B), the expression "including bulbs but" shall be omitted.
| |
|
(iii) after sub-item (E), and the entries relating thereto, the following sub-item and entries shall be inserted, namely:-
| |
|
"(F) Bulbs and horns fitted to all motor vehicles.’.
| |
|
(m) after item 50 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| |
|
"50-A.-" Water sold in bottles, sachets, jugs or jerry cans and distilled water or mineral water sold in any form of container";
|
First sale";
|
|
(n) in item 52, after sub-item (iv) and the entries relating thereto, the following items and entries shall be inserted namely:-
| |
|
"(v) Account books, registers, order books, receipt books, memorandum pads, folders, file covers and book covers made of paper or paper board.
| |
|
(vi) Greeting Cards and invitation cards of all kinds.";
| |
|
(4) after PART-C, the following PART shall be inserted, namely:-
| |