Laws and Bare Acts of India at MyNation.net

MyNation Foundation Online Law Library

Section 14 The Central Sales Tax, 1956

The Central Sales Tax, 1956

 

 

14. CERTAIN GOODS TO BE OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE. –

 

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

 

1[(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. durum, T. aestivum L. T. dicoccum);

 

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

 

(v) bajra (Pennisetum typhoideum L.);

 

(vi) maize (Zea mays D.);

 

(vii) ragi (eleusine coracana Gaertn.);

 

(viii) kodon (paspalum scrobiulatum L.);

 

(ix) kutki (Panicum miliare L.);

 

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

 

2[3[(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;

 

4[(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, 5[58.06,] 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Exercise Tariff Act, 1985 (5 of 1986);]

 

6[(iib) cotton yarn, but not including cotton yarn waste;]

 

7[(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;]

 

8[(iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.

 

Explanation.—For the purposes of this clause, “scheduled airlines” means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service;]

 

(iii) hides and skins, whether in a raw or dressed state;

 

9[(iv) iron and steel, that is to say,—

 

(i) 10[pig iron, sponge iron and] cast iron including 11[ingot moulds, bottom plates], iron scrap, cost 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-bar and sleeper bars;

 

(iv) steel bars (rounds, rods, squares, flat, 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 rivetted condition;

 

(vii) Plates both plain and chequered in all qualities;

 

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

 

(ix) tools, 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—heavy and light crane rails;

 

(xiv) wheels, tyres, axles and wheels 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;]

 

12[(v) jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa—Varaltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;]

 

13[(va) liquified petroleum gas for domestic use;]

 

14[(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 seja);

 

(v) rapeseed and mustard—

 

(1) torta (Brassica campestris var toria);

 

(2) rai (Brassica juncea);

 

(3) jamba—taramira (Eruca Satiya);

 

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

 

(5) banarasi rai or true mustard (Brassica nigra);

 

(vi) linseed (Linum usitatissimum);

 

(vii) castor (Ricinus communis);

 

(viii) coconut (i.e., Copra excluding tender coconuts) (cocosnucifera);

(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 longifolia syn. M. Longifolia);

 

(xiii) karanja, pongam, honga (Pongamia pinnata syn. P. Glabra);

 

(xiv) kusum (Schleichera oleosa, syn. S. Trijuga);

 

(xv) punna, Undi (Calophyllum inophyllum);

 

(xvi) kokum (Carcinia indica);

 

(xvii) sal (Shorea rebusta);

 

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

 

(xix) red palm (Elaeis guinensis);

 

(xx) safflower (Carthanus tinctorius);]

 

15[(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 esculemta Moench, Lens culinarie Medic.);

 

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

 

(vi) moth (Phaseolus aconitifolius Jacq);

 

(vii) lakh or khesari (Lathyrus sativus L.);]

 

16[(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, 17[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);]

 

18[(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);]

 

19[***]

 

20[(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 1985);]

 

21[***]

 

comments

 

Only goods upon which entry tax under the Entry Tax Act had been paid were entitled to the exemption and there had to be actual payment. The impact of the entry tax upon the goods for which exemption was sought had to be felt and only then is exemption available; State of Madhya Pradesh v. Indore Iron and Steel Mills Pvt. Ltd., (1998) 111 STC 261.

 

—————

1. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).

 

2. Subs. by Act 61 of 1972, sec. 11, for clause (i) (w.r.e.f. 5-1-1957).

 

3. Clause (i) re-numbered as clause (ia) by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).

 

4. Subs. by Act 26 of 1988, sec. 85, for item (iia) (w.e.f. 13-5-1988). Earlier item (iia) was inserted by Act 16 of 1957, sec. 3 (w.e.f. 4-6-1957) and was substituted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).

 

5. Ins. by Act 13 of 1989, sec. 50 (w.e.f. 12-5-1989).

 

6. Ins. by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958)

7. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).

 

8. Subs. by the Act 22 of 2007, sec. 142, for clause (iid). Earlier clause (iid) was inserted by Act 14 of 2001, sec. 139 (w.e.f. 11-5-2001). Clause (iid), before substitution by the Act 22 of 2007, stood as under:

 

“(iid) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft.

 

Explanation.—For the purposes of this clause, “Turbo-Prop Aircraft” means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine;”.

 

9. Subs. by Act 61 of 1972, sec. 11, for clause (iv) (w.e.f. 1-4-1973).

 

10. Subs. by Act 14 of 2001, sec. 139, for “pig iron and” (w.e.f. 11-5-2001).

 

11. Subs. by Act 38 of 1978, sec. 3 and Sch. II, for “ingot moulds bottom plates” (w.e.f. 26-11-1978).

 

12. Subs. by Act 61 of 1972, sec. 11, for clause (v) (w.e.f. 1-4-1973).

 

13. Ins. by Act 21 of 2006, sec. 71 (w.e.f. 18-4-2006).

 

14. Subs. by Act 61 of 1972, sec. 11, for clause (vi) (w.e.f. 1-4-1973).

 

15. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).

 

16. Subs. by Act 26 of 1988, sec. 85, for item (vii) (w.e.f. 13-5-1988). Earlier item (vii) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).

 

17. Ins. by Act 13 of 1989, sec. 50.

 

18. Subs. by Act 26 of 1988, sec. 85, for item (viii) (w.e.f. 13-5-1988). Earlier item (viii) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).

 

19. Clause (ix) omitted by Act 16 of 2007, sec. 8 (w.e.f. 1-4-2007). Earlier clause (ix) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958) and was substituted by Act 26 of 1988, sec. 85 (w.e.f. 13-5-1988) and was amended by Act 13 of 1989, sec. 50 (w.e.f. 12-5-1989). Clause (ix), before omission by Act 16 of 2007, stood as under:

 

“(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 tabacco 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, 2404.50 and 2404.60 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);”

 

20. Subs. by Act 26 of 1988, sec. 85, for item (x) (w.e.f. 13-5-1988). Earlier item (x) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).

21. Item (xi) omitted by Act 19 of 1968, sec. 43 (w.e.f. 11-5-1968).

 

 

 

Previous | Next

 

Central Sales Tax, 1956

 

Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2021 Laws and Bare Acts of India at MyNation.net
×

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation