Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Kerala General Sales Tax (Amendment) Act, 1980 19 of 1980 CONTENTS 1. Short Title And Commencement 2. Amendment Of Section 2 3. Amendment Of Section 5 4. Amendment Of Section 5A 5. Amendment Of Section 7 6. Amendment Of Section 10 7. Amendment Of Section 13 8. Amendment Of Section 14 9. Amendment Of Section 17 10. Amendment Of Section 18 11. Amendment Of Section 3 12. Amendment Of Section 34 13. Amendment Of Section 45A 14. Substitution Of New Section For Section 46A 15. Substitution Of New Schedule For First Schedule Kerala General Sales Tax (Amendment) Act, 1980 19 of 1980 An Act further to amend the Kerala General Sales Tax Act, 1963. WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963, for the purposes hereinafter appearing; BE it enacted in the Thirty-first Year of the Republic of India as follows:- 1. Short Title And Commencement :- ( 1 ) This Act may be called the Kerala General Sales Tax (Amendment) Act, 1980. (2) Clause (a) of section 3 and sections 4, 5, 7, 9, 10 and 12 shall be deemed to have come into force on the 1st day of April, 1980 and the remaining provisions of his Act shall come into force at once. 2. Amendment Of Section 2 :- In section 2 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in clause (vii), the words "of a business nature" shall be omitted. 3. Amendment Of Section 5 :- In section 5 of the principal Act, (a) in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted; (b) in sub-section (3), after the proviso, the following proviso shall be inserted, namely: "Provided further that the goods sold are capable of being used as component part of any of the goods mentioned in the First Schedule.". 4. Amendment Of Section 5A :- In section 5A of the principal Act, (a) in sub-section (2), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted; (b) in sub-section (3), for the words "twenty-five thousand rupees" and "thirty thousand rupees", the words "thirty-five thousand rupees" and "forty thousand rupees" shall respectively be substituted. 5. Amendment Of Section 7 :- In section 7 of the principal Act, in sub section (1), for the words "twenty-five thousand rupees" and "thirty thousand rupees", the words "thirty-five thousand rupees" and "forty thousand rupees" shall respectively be substituted. 6. Amendment Of Section 10 :- I n section 10 of the principal Act, in sub-section (1), after the words "make an exemption or reduction in rate,", the words "either prospectively or retrospectively," shall be inserted. 7. Amendment Of Section 13 :- In section 13 of the principal Act, in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted. 8. Amendment Of Section 14 :- In section 14 of the principal Act, for sub section (2), the following sub-section shall be substituted, namely: "(2) If the prescribed authority after making such enquiries as it may consider necessary is satisfied (a) that the application is in order; (b) that the particulars furnished therein are correct; and (c) that the security, if any, required to be furnished under sub section (2A) has been furnished, it shall register the applicant and issue to him a certificate in the prescribed form.". 9. Amendment Of Section 17 :- In section 17 of the principal Act, (a) in subsection (4), (i) for the word, brackets and figure "subsection (3)", the words, brackets, figures and letter "subsections (3) and (4A)" shall be substituted; (ii) in the second proviso, after the words "penalty has been imposed", the words and figures "or from whom a sum of money has been accepted under section 47" shall be inserted; (b) after sub-section(4), the following subsection shall be inserted namely: "(4A) Notwithstanding anything to the contrary contained in subsection (3), in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall make the final assessment for the year 1980-81 and for every subsequent year on the basis of the return furnished by that society, if such return is duly supported by the audit report of such society issued by the Registrar of Co-operative Societies: Provided that the provisions of this subsection shall not apply if the audit report of the co-operative society issued by the Registrar of Co-operative Societies is not furnished within a period of three years from the expiry of the year to which it relates: Provided further that the provisions of this subsection shall not apply in the case of a co-operative society which has been punished or on which a penalty has been imposed or from which a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been furnished;"; (c) in subsection (9), after the brackets and figure "(4)," the brackets, figure and letter "(4A)," shall be inserted. 10. Amendment Of Section 18 :- In section 18 of the principal Act, (a) to subsection (1A), the following provisos shall be added namely: "Provided that in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall determine the amount of tax payable in respect of the year 1980-81 and each subsequent year on the basis of the return and the latest audit report of the society issued by the Registrar of Co-operative Societies and furnished by such society: Provided further that the provisions of the foregoing proviso shall not apply in the case of a co-operative society which has been punished or on which a penalty has been imposed or from which a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been furnished."; (b) after subsection (2), the following subsection shall be inserted, namely: "(2A) Notwithstanding anything to the contrary contained in sub- section (2), the assessing authority shall accept the return submitted by any dealer whose total turnover as assessed under subsection (2) according to the latest completed assessment does not exceed one lakh rupees and determine the amount of tax payable by the dealer on the basis of such return: Provided that the provisions of this subsection shall not apply if the tax due as specified in the return is less than the tax assessed according to the latest completed assessment by more than (a) twenty-five per cent, if the tax so assessed is not more than two hundred rupees; (b) twenty per cent, if the tax so assessed is more than two hundred rupees, but less than five hundred rupees; (c) ten per cent, if the tax so assessed is not less than five hundred rupees: Provided further that the provisions of this subsection shall not apply in the case of a dealer who has been punished or on whom a penalty has been imposed or from whom a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been submitted.". 11. Amendment Of Section 3 :- In section 23 of the principal Act, after subsection (3), the following subsections shall be inserted, namely: "(4) Where, as a result of any order in appeal or revision or any rectification under section 43, any dealer or other person is not liable to pay the tax assessed or any other amount, the levy of penal interest for the non-payment of such tax or other amount shall be cancelled and if any amount of such penal interest has been collected, it shall be refunded to the dealer or other person, as the case may be. (5) Where, as a result of any order in appeal or revision or any rectification under section 43, any tax assessed or any other amount due from any dealer or other person has been reduced, the penal interest levied for the nonpayment of such tax or other amount shall be proportionately reduced and if any amount of penal interest in excess of such reduced penal interest has been collected, such excess shall be refunded to the dealer or other person, as the case may be. (6) The provisions of subsections (4) and (5) shall, so far as may be, apply, in respect of penal interest levied for the non-payment of tax provisionally assessed which has been reduced in part or in full as a result of final assessment.". 12. Amendment Of Section 34 :- In subsection (1) of section 34 of the principal Act, for the words, brackets and figures "subsection (3) of section 17", in both the places where they occur, the words, brackets, figures and letter "subsection (3) or subsection (4A) of section 17" shall be substituted. 13. Amendment Of Section 45A :- I n subsection (1) of section 45A of the principal Act, the Explanation shall be numbered as Explanation I and after that Explanation, the following Explanation shall be inserted, namely: "Explanation II.For the purposes of this subsection, the expression "assessing authority" includes any officer not below the rank of Sales Tax Officer specified by the Government in this behalf by notification in the Gazette.". 14. Substitution Of New Section For Section 46A :- For section 46A of the principal Act, the following section shall be substituted, namely: "46A. Penalty for illegal collection of tax.- (1) If any person collects any sum by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22, he shall be liable to pay penalty not exceeding five thousand rupees and any sum collected by the person by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22 shall be liable to be forfeited to the Government by an order issued by the assessing authority after giving such person an opportunity to show cause why such penalty or forfeiture shall not be ordered: Provided that no penalty or forfeiture shall be ordered under this subsection if the assessing authority is satisfied that the sum so collected has been returned to the person from whom it was collected. (2) Where any sum is forfeited to the Government under subsection ( 1 ) , any person from whom the amount was collected in contravention of the provisions of subsection (2) or subsection (3) of section 22 may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person in the prescribed manner. (3) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this section.". 15. Substitution Of New Schedule For First Schedule :- For the First Schedule to the principal Act, the following Schedule shall be substituted, namely: "THE FIRST SCHEDULE [Goods in respect of which single point tax is leviable under subsection (1) or subsection (2) of section 5] Sl. No. Description of goods Point of levy Rate of rax -1 -2 -3 -4 Meat and meat preparations 1 Meat kept in cold storage, chilled or frozen and dried or smoked At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 2 Meat and preparations of meat and meat offals sold in air-tight containers do 10 Dairy products 3 Milk products, including milk powder, baby food, ghee, cheese and butterAt the point of first sale in the State by a dealer who is liable to tax under section 5 10 Fish and fish preparations 4 (i) Prawns, crustaceans, molluscs, frogs and frog legs, not falling under item (ii) below At the point of last purchase in the State by a dealer who is liable to tax under section 5 5 (ii) Prawns, crustaceans, molluscs, frogs and frog legs, canned or otherwise processed. do 5 5 Fish and fish preparations, sold in air- tight containers At the point of first sale in the State by a dealer who is liable to tax under section 5. 10 6 Foods, including preparations of birds, eggs, animal blood, prawns, crustanceans and molluscs, sold in air-tight containers Cereals and cereal preparations do 10 7 Rice products and wheat products do 4 Explanation.-Rice products means parched, puffed or beaten rice and wheat products means maida, atta, suji, rava, resultant atta and bran 8 Biscuits sold under brand names (Patented) do 10 9 Biscuits not specified in item 8 and bakery products excluding bread do 5 10 Pulses other than those coming under declared goods do 4 Fruits and vegetables 11 Cashewnut with shell At the point of last purchase in the State by a dealer who is liable to tax under 5 section 5. At the point of first sale in 12 Cashew kernel the State by a dealer who is liable to tax under section 5. 5 13 Coconuts (other than those coming under declared goods) At the point of last purchase in the State by a dealer who is liable to tax under section 5. 5 14 Tamarind At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 15 Fruits, vegetables, roots, tubers, cereals, flour and starch preserved or prepared and sold in air-tight containers do 10 16 Tapioca At the point of last purchase in the State by a dealer who is liable to tax under section 5: 2 Provided that a dealer shall not be liable to pay tax under this Act in respect of tapioca, if his turnover of the purchase of tapioca within the State is less than thirty-five thousand rupees and such tapioca is sold for domestic consumption and for use as food materials: Provided further that an authorised retail distributor appointed under the Kerala Rationing Order, 1966, shall not liable to pay tax under this Act in respect of tapioca sold to ration card holders, whatever be his turnover. 17 Sugarcane At the point of last purchase in the state by a dealer who is liable to 5 tax under section 5. 18 Chicory At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 Sugar preparations 19 Jaggery other than palmgur At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 20 Confectionery, including toffees and chocolates do 10 Coffee, tea, spices and manufacturers thereof 21 Coffee, that is to say, any one the forms of coffee such as coffee beans, coffee seeds (raw or roasted), coffee powder, but not including coffee drink. At the point of first sale in the State by a dealer who is liable to tax under section 5 6 22 Green tea leaves and manufactured tea do 5 Explanation.-Where a tax has been levied in respect of manufactured tea, the tax, if any, levied and collected in respect of green tea leaves from which such manufactured tea is produced shall be refunded 23 (i) Garbled pepper At the point of last purchase in the State by a dealer who is liable to tax under section 5. 6 (ii) Ungarbled pepper 24 Cardamom At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 25 Green and dried ginger At the point of last purchase in the State by a dealer who is liable to tax under section 5. 4 26 Turmeric At the point of first sale in the State by a dealer who is liable to tax under section 5 6 27 Spices (including chillies and corriander seed) falling under any other items in this Schedule At the point of first sale in the state by a dealer who is liable to tax under section 5 8 28 Kacholam At the point of last purchase in the State by a dealer who is liable to tax under Section 5 6 Feeding stuff for animals 29 Coconut oil cake At the point of first sale in the State by a dealer who is 5 liable to tax under section 5 30 Cattle feed (including gingili oil cake and groundnut oil cake and rice bran) and poultry feeds do 5 31 Neem cake do 5 Beverages 32 Ice do 5 33 Non-alcoholic drinks, squashes, sauces and beverages, bottled or canned and sold under brand name. do 10 Explanation.-Powders and Tablets used for preparations of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this item or item 34. 34 Aerated waters, non-alcoholic drinks and squashes, sauces and beverages, bottled or canned, not falling under item 33. At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 35 Foreign liquor do 50 36 Liquor other than foreign liquor, arrack and toddy do 40 Explanation (1)-Liquor means and includes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, cocoa-brandy, arrack, and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State. Explanation (2).-Foreign liquor means any liquor manufactured in any country other than India and brought to India. 37 Vinegar do 8 Rubber 38 Rubber excluding synthetic rubber At the point of last purchase in the State by a dealer who is liable to tax under section 5. 5 39 Rubber products other than those specifically mentioned in this Schedule At the point of first sale in the State by a dealer who is 10 liable to tax under section 5. 40 Synthetic rubber and its products and mixture of rubber and synthetic rubber and its products At the point of first sale in the State by a dealer who is liable to tax under section 5 12 Textile fibres 41 Sewing thread, twisted yarn and such other yarn or thread, not coming under declared goods and not mentioned elsewhere in this Schedule do 3 42 Artificial silk yarn and staple fibre yarn do 2 43 Synthetic polyster fibre do 2 44 Aloe yarn and its products At the point of last purchase in the State by a dealer who is liable to tax under section 5. 2 Iron and steel articles not falling under any other items in the Schedule 45 Iron and steel articles, not mentioned elsewhere in this Schedule or the Second Schedule At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 46 G.I. Pipes and Cast Iron Pipes do 4 Crude animal and vegetable materials not falling under any other items in this Schedule 47 Arecanut At the point of last purchase in the State by a dealer who is liable to 6 tax under section 5. 48 Nuxvomica At the point of last purchase in the State by a dealer who is liable to tax under section 5 6 49 Beedi leaves At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 Petroleum and Petroleum products 50 Motor spirit other than petrol and aviation gasoline At the point of sale in the State by any oil company liable to tax under section 5, except where the sale is by any oil company to another oil company 20 51 Petrol other than Naphtha do 15 52 Aviation gasoline do 12 53 Aviation turbine fuel do 8 54 Naphta do 5 55 Kerosene do 4 56 Furnace oil do 5 Explanation.-For the purposes of Sl. Nos.50 to 56 above, oil company means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd., Caltex Oil Refining (India) Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burmah Petroleum Company Ltd., and includes such other Company as the Government may from time to time, by notification in the Gazette, specify in this behalf. At the point of 57 Lubricating oil, greases, break fluid, transformer oil and other quenching oils first sale in the State by a dealer who is liable to tax under section 5 7 Gas, natural and manufactured 58 Liquified petroleum gas At the point of first sale in the State by a dealer who is liable to tax under section 5. 15 59 Industrial gas such as oxygen, acetylene, netrogen and carbondioxide do 7 Fixed vegetable oil and fats 60 Coconut oil do 5 61 All edible oils including refined or hydrogenated oil and margarene, except coconut oil do 8 Chemical elements and compounds 62 Menthol do 8 63 Glycerene do 6 64 Camphor do 6 65 All acids do 6 66 Titanium dioxide do 10 67 Caustic soda and caustic potash do 8 68 Soda ash do 8 69 Sodium sulphate do 8 70 Sodium silicate do 8 71 Chemicals not elsewhere specified in this Schedule At the point of first sale in the State by a dealer who is liable to tax under section 5 8 Dyeing, tanning and colouring materials 72 Paints, colours, lacquers, varnishes, pigments, polishes indigo, enamel, putty, bale oil, white oil, turpentine oil thinners, emers and paint brushes do 7 73 Dye stuff do 7 Medicinal and Pharmaceutical products 74 Allopathic medicines do 6 75 Other medicines and drugs including Ayurvedic, Homeopathic, Sidha and Unani preparations. do 6 76 Surgical cotton, absorbant cotton and wool I.P. bandage do 6 Essential oils and perfume materials 77 Lemongrass oil At the point of last purchase in the State by a dealer who is liable to tax under section 5. 6 78 Laurel oil do 5 79 Tooth powder and tooth paste At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 80 Talcum powder, other perfumeries and cosmetics, not falling under any other item in this Schedule At the point of first sale in the State by a dealer who is liable to tax under section 5 10 81 Soap do 5 82 Detergent powders, flakes and liquid and laundry brightness do 8 83 Denatured spirit do 8 Fertilisers-manufactured 84 (i) Ammonium Sulphate At the point of fist sale in the State by a dealer who is liable to tax under section 5 2 (ii) ammonium Sulphate Nitrate (iii) Urea (iv) Ammonium Chloride (v) Sodium Nitrate (vi) Calcium Ammonium Nitrate (vii) Super Phosphate Single (viii) Super Phosphate Tripple (ix) Kotka Phosphate (x) Diceleium Phosphate (xi) Potassium Chloride (Muriate of Potash) (xii) Sulphate of Potash (xiii) Mono Ammonium Phosphate (xiv) Di Ammonium Phosphate (xv)Ammonium Phosphate Sulphate of any description (xvi) Nitro Phosphate of any description At the point of first sale in the State by a dealer who is liable to tax under section 5 2 (xvii) N.P.K. Complex of various grades (xviii) Bone meal (xix) Urea Ammonium Phosphate (xx) Fused Calcium Megnesium Phosphate (xxi) Rock Phosphate (xxii) Chillion Nitrate (xxiii) Dolomite (xxiv) Ultraphos (xxv) Mazoon Phosphate (xxvi) Calcium Carbonate (xxvii) Any mixture of one or more of the articles mentioned in items (i) to xxvi) above, with or without the addition of other articles (on the turnover relating to components thereof, which have not already suffered tax). Explosives and pyrotechnic products 85 Fireworks including coloured matches At the point of first sale in the State by a dealer who is liable to tax under section 5. 12 Plastic materials, etc. 86 Cellophane do 6 Chemical materials and products not falling under any other item in the Schedule 87 Pesticides and plant protection chemicals At the point of first sale in the State by a dealer who is liable to tax under section 5 4 Leather, leather manufacture 88 All kinds of suit cases, brief cases and vanity bags when sold at a price of Rs.50 and above do 10 89 Leather goods of all kinds, not specified in item No.88 above (other than hand-made foot-ware when sold at a price not exceeding Rs.5) do 7 Rubber manufacture not falling under any other item in this Schedule 90 Tyres and tubes for motor vehicles, including trucks and buses do 15 91 Tyres and tubes for motor cycles, motor-scooters, mopeds and motoretters do 15 92 Tyres and tubes for cycles and tandom cycles do 6 93 Foamed rubber sheets, cushions, pillows and other articles of foamed rubber do 15 Wood and cork manufactures 94 Splints and veneers At the point of first sale in the State by a dealer who is 4 liable to tax under section 5 95 Plywood, veneer plywood and hard boards do 7 96 Tea chests do 6 Explanations.-The planks and panels, which form the chest when assembled; will come under tea chest for the purpose of this entry Paper, paper board and manufacture thereof 97 Paper (other than newsprint), card boards and their products do 8 Textile yarn, Fabrics and related articles 98 Coconut fibre, coir yarn, coir products and bonded fibre fabrics of coir At the point of last purchase in the State by a dealer who is liable to tax under section 5 2 99 Rubberised coir products At the point of first sale in the State by a dealer who is liable to tax under section 5 6 100 Bonded fibre fabrics other than those made of coir do 10 101 Silk fabrics, that is to say, all varieties of fabrics manufactured either wholly or partly from silk including embroidery in piece, in strips or in motifs, but not including such fabrics on which duty of excise is leviable under sub-section (i) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957) At the point of first sale in the State by a dealer who is liable to tax under section 5. 7 Non-metalic mineral manufactures not falling under any other item in this Schedule 102 Cement do 8 103 Asbestos sheets and products do 10 104 Bricks and tiles (kilin burnt) do 5 105 Glazed tiles, mosaic tiles, marble tiles, marble slabs and chips do 15 106 Spectacles, glasses, goggles, rough blanks, lenses, framed attachment parts and accessories thereof do 7 107 Mirrors do 10 108 Chinaware and porcelain ware do 10 109 Clay products do 4 110 Bangles, excluding those made of gold, silver and other metals do 5 111 Glassware do 10 112 Precious stones, namely, diamonds, emeralds, rubies, real pearls and saphires, synthetic or artificial precious stones/pearls, artificial or cultured At the point of first sale in the State by a dealer who is liable to tax under section 5. 5 113 Water supply and sanitary equipments and fittings do 8 114 Water meters and parts and accessories thereof. do 8 Non-ferous metals 115 Aluminium, aluminium alloys and all articles made of aluminium or/and aluminium alloys do 8 116 Tin including tin sheets and tin plates do 8 Manufacture of metals not falling under any other item in this Schedule 117 Stainless steel products do 7 118 Pressure cooker do 9 119 Welding rods and arc carbon do 9 120 Trunks, iron or steel do 8 121 All metallic products other than those specified elsewhere in this Schedule or the Second Schedule. do 8 Machinery other than electric 122 Internal combustion engine do 8 123 Rolling bearing, that is to say, ball or roller bearing (all kinds) do 8 124 Agricultural machinery and implements, not falling under any other item in this Schedule, other At the point of first sale in the State by a dealer who is 8 than hand made liable to tax under section 5. 125 All varieties for tractors power tillers and bull dozers and spare parts, component parts and tyres and tubes thereof do 10 126 Typewriters, tabulating machines, calculating machines and duplicating machines and parts and accessories thereof do 15 127 Sewing machine and spare parts and accessories thereof do 6 128 Refrigerators, water coolers and air conditioning plants and machines and component parts thereof do 15 129 Centrifugal pumps electrically operated or engine operated do 9 Electrical machinery apparatus and appliances 130 All electrical goods (other than those specifically mentioned in this Schedule) instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fan and lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts, either sold as a whole or in parts do 10 131 Television sets and parts and accessories thereof At the point of first sale in the State by a dealer who is liable to tax under section 5. 15 132 Telecommunication apparatus, not falling under any other item in this Schedule do 15 133 Wireless reception instruments and apparatus, radio and transistors, not falling under item 134, radio gramaphones, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof do 15 134 Radios and transistors costing not more than Rs.150 and spare parts and accessories thereof do 12 135 Dictaphone and similar apparatus for recording sound and spare parts thereof do 15 136 Batteries other than dry cells do 13 137 Dry cells do 1 Transport equipments 138 Motor vehicles, motor vessels, motor engines, chassis of motor vehicles, trailors, motor bodies built on the chassis of motor vehicles, bodies built for motor vessels or engines and spare parts and accessories thereof do 15 139 Motor cycles and motor cycle combinations, motor scooters, mopeds and motorettes and spare parts and accessories thereof At the point of first sale in the State by a dealer who is liable to tax under section 5 15 140 Boat (canoes, wooden launches) do 6 141 Machinery and transport equipments (other than those specifically mentioned in the Schedule) do 8 142 Bicycles, tandam cycles and cycle combinations and accessories and parts thereof do 6 Furniture 143 Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber, rattan or bamboo do 7 144 Upholstered furniture supported on steel frames do 12 145 Safes, almirah and furniture made of iron or steel do 12 Clothing 146 Readymade garments do 6 147 Hosiery goods do 3 148 Watch strap made of leather or any other material do 10 149 Footwear of all kinds (except leather footwear) do 7 Professional, scientific and controlling instruments, photographic and optical goods 150 Binoculars, telescopes and opera glasses do 15 At the 151 Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith point of first sale in the State by a dealer who is liable to tax under section 5. 15 152 Cinematographic equipments, including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith do 15 153 Sound transmitting equipments including telephones and loud speakers and spare parts thereof do 15 Miscellaneous Manufactured articles 154 Clocks, timepieces and watches and parts thereof do 12 155 Gramaphones and component parts thereof and records do 15 156 Plastics and articles made of plastics do 8 157 All arms including rifles, revolvers, pistols and ammunitions for the same do 20 158 Sports goods do 5 159 Pens, pencils and fountain pens do 5 160 Ink, other than printing ink do 5 161 Bullion and species do 2 162 Jewellery of gold, silver and platinum group metals At the point of first sale in the State by a dealer who is liable to tax under section 5. 2 Explanation.-Where a tax has been levied inrespect of bullion and specie, the tax leviable onjewellery of gold,silver and platinum group metals produced out of such bullion and specie shall be reduced by the amount of tax levied on such bullion and specie 163 Matches do 15 164 Cigarette cases and lighters do 15 165 Umbrella do 5 166 Rain coat do 8 167 Vacuum flask and other vacuum vessels and parts thereof do 10 168 PV.C. pipes, alkathene pipes, ploythene pipes, pipes made of synthetic materials do 8 169 All kinds of laminated sheets and expanded polytsyrene do 8 170 Candle