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
(a) edible rice bran oil and
(b) those vegetable oils included in the goods specified elsewhere in this Schedule or in 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
(i) Barbed wire;
(ii) Wire net including perforated metal sheets;
(iii) Wire mesh;
(iv) Brackets;
(v) Hinges;
(vi) Hooks and eyes;
(vii) Nails;
(viii) Door closer including automatic door closer;
(ix) Screw studding;
(x) Sand paper and emery paper and emery cloth;
(xi) Hoops;
(xii) Stone for polishing floor;
(xiii) Pin;
(xiv) Fastener including hex bolt;
(xv) Cleat;
(xvi) Stone for sharpening carpenter's equipments;
(xvii) Iron pan (kadai, tawa or chatoo);
(xviii) Iron gamla (chuno kadai);
(xix) Hamal-dista;
(xx) Chains for domestic and pet animals;
(xxi)Carriage bolts;
(xxii)Curtain rod and string;
(xxiii) Revolving chair machine;
(xxiv) Hangers other than those made of plastic;
(xxv) Machine screws;
(xxvi) Handles made of brass and other materials;
(xxvii) Knobs;
(xxviii) Buckles of all varieties;
(xxix) Shoe rings;
(xxx) Shoe eyelets;
(xxxi) Brass rings;
(xxxii) Roofing screws, bottle screws, straining screws;
(xxxiii) L-look bolts;
(xxxiv) J-look bolts;
(xxxv) Rat traps;
(xxxvi) Rings;
(xxxvii) Aldraps;
(xxxviii) Hash bolts and door bolts;
(xxxix) Pick axes;
(xl) Iron oven commonly known as unan or chaula;
(xli) Galvanised iron bucket;
(xlii) Flats;
(xliii) Angles;
(xliv) Plaster mesh;
(xlv) Clamps of all varieties;
(xlvi) Draw locks, almirah locks, cupboard locks, and box locks but excluding door and padlocks:
(xlvii) Other fittings of door, window, or furniture, made of base metal or alloys;
(xlviii) Sockets;
(xlix) Gun metal fittings;
(l) Steel wool;
(Ii) Thimbles;
(lii) Tile polishing blocks and rubbing bricks;
(liii) Metal mesh;
(liv) Polypropylene rope and nylon rope.