SCHEDULE IV
[See section 10 and 17(1)(c)]
Goods on sale of which tax is leviable at such rate as may be fixed by notification under section 18 (Single Point Levy) read with sub-clause (A) of clause 40 of section 2
any other Schedule.
(a) cellular phone and pager
(b) any item seperately specified in this Schedule or in any other Schedule
(a) in whole form
(b) in broken, ground, powdered, or any other form (other than whole form) or of any description whatsoever,
( c) Combination of broken, ground, powdered, or any other form or description, of two or more varieties of spices, with or without any other substance.
Explanation.- For the purposes of this entry, the whole form of a spice, or the broken, ground, powdered or any other form of such spice, or any combination of such spice and any other spice, in any form, shall each be treated as a different commodity.
When manufactured in a factory as defined in the Factories Act ,1948 (63 of 1948)
When manufactured otherwise than in a factory referred to in 120 (a)
but excluding those specified elsewhere in this Schedule or in any other Schedule.
(ii) Silk cloth, other than those specified elsewhere in Schedule IV or in any other Schedule
Coal