Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhyadesh, 1999 CONTENTS 1. Short title and commencement 2. Madhya Pradesh Act No. 5 of 1995 to be temporarily amended 3. Amendment of section 2 4. Amendment of section 9-B 5. Amendment of section 45 6. Substitution of Schedules I and II SCHEDULE 1 :- SCHEDULE I SCHEDULE 2 :- SCHEDULE II Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhyadesh, 1999 An Ordinance further to amend the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994. (See 1995 98 STC Statutes 18.) WHEREAS the State Legislature is not in session and the Governor of Madhya Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Madhya Pradesh is pleased to promulgate the following Ordinance:- 1. Short title and commencement :- (1) This Ordinance may be called the Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhyadesh, 1999. (2) It shall come into force on 1st day of January, 2000. 2. Madhya Pradesh Act No. 5 of 1995 to be temporarily amended :- During the period of operation of this Ordinance, the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) (See 1995 98 STC Statutes 18.) (hereinafter referred to as the principal Act), shall have effect subject to the amendments specified in sections 3 to 6. 3. Amendment of section 2 :- I n section 2 of the principal Act, - (i) in sub-clause (ii) of clause (w), for the words and figures "Parts II to VII", the words and figures "Parts II to VI" shall be substituted; (ii) in clause (x), for the words and figures "Parts II to VII", the words and figures "Parts II to VI" shall be substituted. 4. Amendment of section 9-B :- In sub-section (1) of section 9-B of the principal Act, for the words and figures "Parts II to VII", the words and figures "Parts II to VI" shall be substituted. 5. Amendment of section 45 :- I n section 45 of the principal Act, - (i) after sub-section (2), the following sub-section shall be inserted, namely:- "(2-A) In emergent cases, if the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax, he may, for reasons to be recorded in writing, proceed to investigate into the tax evasion by such dealer."; (ii) in sub-section (3), for the words, "on the receipt of the report from the committee in respect of the dealer," the words "on the receipt of the report from the committee in respect of the dealer as provided in sub-section (2) or on his own motion as provided in sub-section (2-A)", shall be substituted. 6. Substitution of Schedules I and II :- For Schedules I and II to the principal Act, the following Schedules shall be substituted, namely:- SCHEDULE 1 SCHEDULE I (See section 15) Goods exempted from tax S. No. Description of goods Conditions and exceptions subject to which exemption has been allowed. 1. Books, periodicals and journals 2. Electrical energy 3. Unbranded bread, eggs, meat, livestock including fish and fish seed. (i) All varieties of cloth manufactured in mills or powerlooms or on handlooms including processed cloth and kosa cloth but excluding silk and silk fabrics. (ii) All varieties of canvas cloth, waterproof 4. cloth, tarpaulin and rexine manufactured in textile mills, powerloom factories or processing factories. (iii) Leather cloth used in book binding, inferior or imitation leather cloth used in book binding, rubberised or synthetic waterproof fabrics, whether single textured or double textured and book binding cotton fabrics. (iv) Staple fibre cloth, handkerchief, towel, napkin and duster made of cotton, woollen fabrics, staple fibre cloth or admixture of any two or more of the fabrics but excluding sanitary napkins. v) Velvets and velveteens, tapes, niwar and laces, hosiery cloth in length and embroidered cloth. 5. Fresh vegetables (including potatoes and onion) and fresh flowers. 6. Curd, lassi, butter-milk and fresh milk 7. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955). 8. Kumkum, sindoor and glass bangles 9. Unprocessed salt 10. Plain water 11. Condoms and contraceptives 12. (i) Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than methi, dhaniya and the seeds which are covered by the term "oilseeds" specified in section 14(vi) of the Central Sales Tax Act, 1956 (No. 74 of 1956). (ii) Certified and treated seeds 13. Artificial limbs, crutches and wheel-chairs used by handicapped persons. 14. Sugar including khandsari and palmyra but excluding mishri, chironji and batasha. 15. Tobacco manufactured or unmanufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis. 16. Organic manure 17. Rice 18. Atta, maida and suji SCHEDULE 2 SCHEDULE II section 9(i) S. No. Description of goods Rate of tax (%) 1. Petrol and highspeed diesel oil 20 2. Tendu patta 20 3. Timber 20 4. Raw opium 20 5. Aviation spirit and aviation turbine fuel 20 6. Molasses 20 PART III 1. Refrigerators, deep freezers, air-conditioning plants including air-conditioners, mechanical water coolers, air- coolers and components, parts and accessories thereof. 12 2. Typewriters, tabulators, calculators, registering, indexing, card punching, franking, addressing and duplicating machines including duplicators and other apparatuses for obtaining duplicate copies, teleprinters and components, parts and accessories of any of them. 12 3. Dyes, paints, varnishes, lacquers, enamels, glue, paint brush, sand paper, turpentine oil and polish excluding dry colours, gulal and shoe polish. 12 4. Scents, perfumes, hair tonics, hair creams, hair shampoo, depilatories, face creams, snows, lipsticks, rouge, nail polish and other cosmetics including medicinal preparation thereof. 12 5. Saltpetre, gunpowder, potash, other explosives and fireworks including coloured matches. 12 6. Pan masala 12 7. Tooth paste, tooth powder, hair oils, face powder, talcum powder, toilet soaps and other toilet articles including medicinal preparations thereof, combs, brushes, razors and razor blades, washing soaps and detergent. 12 8. Light diesel oil 12 9. Lubricants 12 10. Liquefied petroleum gas 12 11. Storage batteries and dry cells 12 12. Cement and cement goods including cement pipes 12 13. Asbestos sheets and goods made thereof 12 14. Mineral ores, bauxite and dolomite 12 15. Mosquito and insect repellents such as jet mat, good knight mat, etc. 12 16. Laminated sheet such as sunmica, formica, etc. 12 17. All clocks, timepieces and watches 12 18. All types of sanitary goods and fittings thereof 12 19. Purses, ladies handbags and vanity bags, suitcases, attache cases and despatch cases. (i) Ice-cream and kulfi (ii) Ice candy and non-alcoholic drinks containing ice- cream 12 20. (i) Sheets made of rubber or foam rubber or plastic foam or other synthetic foam or rubberised coir. (ii) Cushions, pillows, mattresses and other articles made of rubber or foam rubber or plastic foam or other synthetic foam or 12 rubberised coir. 21. (i) All kinds of fruit juices and squashes, when sold in sealed or capsuled or cork bottles or jars. (ii) All kinds of non-alcoholic drinks and beverages including syrups, cordials, distilled juices, ark and essences when sold in sealed or capsuled or cork bottles or jars. 12 22. (i) Cakes and pastries (ii) Biscuits, chocolates, toffees, lozenges and peppermint drops whether sold loose or in sealed containers. (iii) Bakery goods other than unbranded bread and the goods mentioned in (i) and (ii) above. 12 23. Plywood and articles made thereof 12 24. Furs and skins (other than those of cattle, sheep and goats) and articles for personal and domestic use made there from. 12 25. Lifts and elevators 12 26. Weather proofing compound, asphaltic roofing 12 27. Marble and marble tiles 12 28. Sandalwood oil 12 29. Telephone and parts thereof 12 30. All crockery, goods made of china and tamchina, goods made of glass and glass ware (except glass bangles) and all types of cutlery. 12 31. Dry fruits 12 32. Preserved food articles 12 33. Silk and silk fabrics 12 34. Vacuum cleaner, washing machines, fans and air- circulators 12 35. Transformers, transmission wires, voltage stablisers and towers 12 36. Wireless reception instruments and apparatus, radios and radio gramophones, television, VCR, VCP, accumulators, electrical valves, amplifiers and loudspeakers and parts and accessories thereof. 12 37. All arms including rifles, revolvers and pistols and ammunition for the same. 12 38. Articles of stainless steel excluding utensils 12 39. Carpets including kalins and galichas 12 40. Electronic toys 12 41. All kinds of leather goods excluding sports goods and footwears 12 42. All kinds of furniture including upholsters and metal furniture, cabinet wares such as sofas and almirah. 12 43. All kinds of musical instruments. 12 44. Synthetic gems 12 45. Cigarette cases, holders and lighters 12 46. Cinematographic equipments including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories 12 thereof (excluding photographic and other cameras and enlargers, lenses, films, plates, paper and cloth and other parts and accessories required for use thereof) 47. Ivory, ivory products including carvings, painting and curious thereof 12 48. Naphtha 12 49. Spark plugs 12 50. Sheets, fabrics and goods of plastic, PVC or gataparcha 12 51. Rubber goods excluding sports goods 12 52. Adhesives 12 53. All types of two wheeler, three wheeler and four wheeler motor vehicles and motor vehicles with more than four wheels including their chassis and bodies and jeep trailors excluding tractor and tractor trailors. 12 54. Cables 12 55. All kinds of gases 12 56. Aeronautics 12 57. ACSR conductors 12 PART IV 1. Cummin seed, chillies, turmeric, tamarind, garlic and ginger 4 2. Hydrogenated vegetable oil 4 3. All types of bags including HDPE, LDPE and PP woven sacks 4 4. Goods for use as containers and packing material 4 5. Oilcake including deoiled cake and soyameal 4 6. Firewood, charcoal and saw dust 4 7. (i) Acid oil, (ii) fatty acid, (iii) oil sludge, (iv) soap stock, (v) lecithin. 4 8. Products of maize, jowar and tapioca roots that is to say -, (i) All kinds of (a) Starch, (b) Finishole(thin boiling starch), (c) dextrine, (d) liquid glucose. (ii) Dextrose monohydrate. (iii) Hydrol. iv) Corn steep liquor. (v) Dextrose anhydrous (vi) Sorbitol 4 9. Coal including coke in all its forms but excluding charcoal 4 10. Hides and skins, whether in a raw or dressed state 4 11. Iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 4 12. Jute as specified in clause (v) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) 4 13. Oilseeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 4 14. Ginned cotton (indigenous or imported) baled, pressed or otherwise and cotton waste. 4 15. Crude oil as specified in clause (ii-c) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 4 (i) Cereals as specified in clause (i) of section 14 of the 16. Central Sales Tax Act, 1956 (No. 74 of 1956) (ii) Foodgrains and cereals other than those mentioned in serial number (i) of this entry. 4 17. (i) Pulses as specified in clause (vi-a) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). (ii) Pulses other than pulses mentioned in serial number (i) of this entry. 4 18. Chemical fertilizers 4 19. Insecticides, herbicides, weedicides and pesticides other than those specified in serial number 15 of Part III. 4 20. Safety matches 4 21. (i) Readymade garments, excluding garments of silk fabrics and knitted garments. (ii) Readymade cotton hosiery and cotton knitted garments and readymade nylon hosiery. 4 22. Vegetable and edible oil except hydrogenated vegetable oil 4 23. Utensils other than those specified elsewhere in this Schedule 4 24. Cattle-feed and poultry feed 4 25. Parched gram (Bhune chane), Murmura, Poha and Lai 4 26. All yarn including blended yarn and staple yarn 4 27. Branded bread 4 28. Betel leaves 4 29. Renewable energy devices or equipments 4 30. Raw wool 4 31. Raw silk 4 32. Agricultural implements as specified by the State Government by notification. 4 33. Stitched rajai covers, stitched covers for bed, pillows and cushions 4 34. Gur and jaggery 4 35. Sheets, circles and ingots of zinc 4 36. Caustic soda 4 37. Tractor and attachments thereof and earth-moving machinery 4 38. Sweets and namkeen 4 39. Bicycles 4 40. Pasteurized milk 4 41. Bone meal 4 PART V 1. Bullion and specie 1 2. Articles including coins made of gold and silver 1 3. Gold and silver ornaments of personal wear 1 4. Precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any article in which they are set. 1 PART VI 1. All other goods not included in Schedule I or any ther part of this Schedule. 8