CHAPTER IV - GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE

Certain goods to be of special importance In Inter-State trade or commerce.

14. It is hereby declared that the following goods are of special importance in inter-State trade or commerce:-

¹⁰[(i) Cereals, that is to say,-

(i) paddy (Oryza sativa L.);

(ii) rice (Oryza sativa L.);

(iii) wheat (Triticum vulgar, T. compactum, T. sphaerococcum, T. edurum, T aestivum L. T. dicoccum);

(iv)  jowar or milo (Sorghum vulgare Pers);

(v) bajra (Pennisetum typhoideum L.);

(vi) maize (Zea maYs L.)

(vii) ragi (eleusine coracana Gaertn.);

(viii) kodon (paspalum scrobiculatum L.);

(ix) kutki (Panicum miliare L.) ;

(x) barley (Hordeum vulgare L.) ;]

¹¹[(ia)] coal, including coke in all its forms, but excluding charcoal:

Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972), this clause shall have effect subject to the modification that the words "but excluding charcoal" shall be omitted;

(ii) cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste;

¹²[(iia) cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, ¹³[58.06,] 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 4 986);]

(iib) cotton yarn, but not including cotton yarn waste;

¹⁴[(iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-

(1) decantation;

(2) de-salting ;

(3) dehydration

(4) stabilisation in order to normalise the vapour pressure;

(5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure;

(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;

(7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance;]

(iii) hides and skins, whether in a raw or dressed state;' (iv) iron and steel, that is to say,-

(i) pig iron and cast iron including ¹⁵lingot moulds, bottom plates], iron scrap, cast iron scrap, runner scrap and iron skull scrap;

(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);

(iii) skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;

(iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths) ;

(v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);

(vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in riveted condition ;

(vii) Plates both plain and chequered in all qualities

(viii) discs, rings, forgings and steel castings ;

(ix) tool, alloy and special steels of any of the above categories;

(x) steel melting scrap in all forms including steel skull, turnings and borings;

(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings ;

(xii) tin-plates, both hot dipped and electrolytic and tinfree plates;

(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails--- heavy and light crane rails;

(xiv) wheels, tyres, axles and wheel sets;

(xv) wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;

(xvi) defectives, rejects, cuttings or end pieces of any of the above categories;

(v) jute, that is to say, the fibre extracted-from plants belonging to the species Corchorus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa-Var altissima and the fibre known as Sunn or Sunnhemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;

(vi) Oilseeds, that is to say,-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum orientale);

(iii) Cotton seed (Gossypium Spp.);

(iv) Soyabean (Glycine seia);

(v) Rapeseed and Mustard­

(1) Toria (Brassica campestris var toria);

(2) Rai (Brassica juncea);

(3) Jamba-Taramira (Eruca Sativa);

(4) Sarson, yellow, and brown (Brassica campestris var sarson)

(5) Banarsi Rai or True Mustard (Brassica nigra);

(vi) Linseed (Linum usitatissimum);

(vii) Castor (Ricinus communis);

(viii) Coconut (i.e., Copra excluding tender coconuts) (Coconucifera);

(ix) Sunflower (Helianthus annus) ;

(x) Nigar seed (Guizotia abyssinica)

(xi) Neem, vepa. (Azadirachta indica);

(xii) Mahua, illupai, Ippe (Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longilolia syn. M. Longifolia);

(xiii) Karanja, Pongam, Honga (Pongamia pinnata syn. P. Glabra);

(xiv) Kusurn (Schleichera oleosa syn. S. Trijuga);

(xv) Punna, Undi (Calophyllum inophyllum);

(xvi) Kokum (Corcinia indica);

(xvii) Sal (Shorea robbusta);

(xviii) Tung (Aleurites fordii and A. montana);

(xix) Red palm (Elaeis guinensis);

(xx) Safflower (Carthanus tinclorius);

¹⁶[(via) pulses, that is to say,-

(i) gram or gulab gram (Cicerarietinum L.);

(ii) tur or arhar (Cajanus cajan);

(iii) moong or green gram (Phaseolus aureus);

(iv) masur or lentil (Lens esculenta Moench, Lens culinarie Medic);

(v) urad or black gram (Phaseolus mungo);

(vi) moth (Phaseolus aconitifolius Jacq);

(vii) lakh or Khesari (Lathvros rativus L.)

¹⁷[(vii) man-made fabrics covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, ¹⁸[58.06,]59.01, 59.02, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);

(viii) sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) ;

(ix) unmanufactured tobacco and tobacco refuse covered under sub-heading No. 2401.00, cigars and cheroots of tobacco covered under heading No. 24.02, cigarettes and cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21, and other manufactured tobacco covered under sub-heading Nos. 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41 ¹⁹[, 2404.50 and 2404.60], of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);

(x) woven fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).]

Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State.

15. Every sales tax law of a State shall, insofar as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely :-

(a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed ²⁰[four] per cent of the sale or purchase price thereof, and such tax shall not be levied at more than one stage;

(b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sale of such goods in the course of inter­State trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be provided in any law in force in that State;

²¹[(c)where a tax has been levied under that law in respect of the sale or purchase inside the State of any paddy referred to in sub-clause (i) of clause (i) of section 14, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy;

^21a[(ca) where a tax on sale or purchase of paddy referred to in sub-clause (1) of clause (1) of section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub­section (3) of section 5, the paddy and rice shall be treated as a single commodity.] 

(d)  each of the pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.]