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 interState trade or commerce:-
4[(i) Cereals, that is to say.- 1. Inserted by Act 103/1976.
(i) Paddy [oryza sativa 1];
(ii) Rice [oryza sativa 1];
(iii) Wheat [Triticum Vulgare, T.Compactum,
T.Sphaerococum, T.edurum, T.aestiuum 1,
T.dicoccum];
(iv) Jowar or milo [sorghum vulgare pers];
(v) Bajra [Pennisetum typhodeum 1];
(vi) Maize [Zea mays i];
(vii) Rogi [Eleusine Coracana gaertn.];
(viii) Kodon [paspalum scrobiculatum 1.];
(ix) Kutki [panicum miliare 1.];
(x) Bareley [Hordeum vulgare 1.];
1[2[ia] Coal, including coke in all forms, but excluding charcoal;
1. Substituted by Act 61/ 1972 for cl[i] retrospectively
2. clause [i] renumbered as cl[ia] by Act 103/ 1976.
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 say, all kinds of cotton
(indigenous or imported] in its un
manufactured state, whether ginned or un
ginned, baled, pressed or otherwise, but not
including cotton waste;
3
(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, 4
[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 1986];]
3. Substituted by the finance Act 1988 w.e.f. 13.5.1958
4. Inserted by Act 13 / 1989.
[iib] Cotton yarn, but not including cotton yarn
waste.
5[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; 5. Inserted by Act 103/ 1979.
(1) decantation
(2) desalting
(3) dehydration
(4) stabilization in order to normalize 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
poor point depressants or flow improves] which
does not change the essential character of the
substance;]
6
[[iid] Aviation Turbine Fuel sold to a Turbo –Prop Aircraft 6.Inserted by Finance Act 2001 dt.11.5.01
Explanation: - For the purpose of this clause, “Turbo –Prop
Aircraft deriving thrust, mainly from propeller which may be
driven by either turbine engine or piston engine.]
[iii] Hides and skins, whether in a raw or dressed state;
7[iv] Iron and Steel, that is to say,- 7. Substituted by Act 61/1972 w.e.f. 1.4.1973
(i) 8
[Pig iron, sponge iron and] cast iron including
9
[ingot moulds, bottom plates, iron scrap, cast
iron scrap, runner scrap and iron skull scrap;
1.Substituted for pig iron by finance Act 2001 dt. 11.5.01
2.Substituted by Act 38/1978 ducl sch 11 forwards “near records bottom plates”
(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 forms as well as
straight lengths];
(v) Steel structural (angles, joists, channels,
tees, sheet piling sections, Z sections or
any other rolled sections];
(vi) Sheets, hoops, strips and skelp, both
black and gal vanished, 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, forging 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 heavy and light crane rails;
(xiv) wheels, tyres, axles and wheels sets;
(xv) wire rods and wires-rolled, drawn,
galvanized, aluminized, tinned or coated
such as by copper;
(xvi) defectives, rejects, cuttings or end pieces
of any of the above categories;]
1[[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 varalitissima and the fibre known as
sunn or sunn-hemp extracted from plants of the species
crotalaria juncea whether baled or otherwise;]
4. Substituted by Act 61/1972 w.e.f. 1.4.1973
2[[vi] Oil seeds, that is to say,-
5. substituted by Act 61/1972 for (v) w.e.f. 1.4.1973
(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 compestris var
sarson);
(5) Banarsi Rai or True
Mustarad (Brassica nigra);
(vi) Linseed (Linum usitatissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (ie., 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 N.
Latifolia, Bassia Latifolia and Madhuca
longifolia syn.M. longifolia);
(xiii) Karanja, pongam, fonga (pongamia
pinnata syn. P. Glabra);
(xiv) Kusum (schleichera oleosa, syn.S. trijuga);
(xv) Punna, undi (Calaphyllum inophyllum);.
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta);
(xviii) Tung (Aleurities fordii and A.montana);
(xix) Red palm (Elaecis guinensis);
(xx) Safflower (carthanus tinctorius);]
1
[ vi a] Pulses, that is to say,-
(i) Gram or gulab gram (cicerarietinum l);
(ii) Tur or ahar (cajanus cajan);
(iii) Moong or green gram (phaseolous aureus);]
(iv) Masur or lentil (Lens esculenta Moench, Lens
culinaris Medic);
(v) Urad or black gram (phaseolus mungo);
(vi) Moth (phaseolus aconitifolius jacq);
(vii) Lakh or khesari (Lathyrus salivus –L);]
1
[(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, 2
[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
Acts, 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 subheading nos. 2403.11, 2403.21,and other
manufactured tobacco 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]
(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]
3
[(xi][***]
1. Substituted by Act 26/1988 w.e.f. 1988
2. substituted by Act 13/1989
3. Omitted by Act 19/1968
4[15. Restrictions and conditions in regard to tax on sale
or purchase of declared goods within a State
Every sales tax law of a State shall, insofar as it impose
or authorize 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 5[four cent] of the sale or
purchase price thereof, 6
[***]
(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
7
[and tax has been paid under this Act in
respect of the sale of such goods in the course
of inter-state trade or commerce, the tax levied
under such law 8
[shall be reimbursed to the
person making such sale in the course of interstate trade or commerce ] in such manner and
subject to such conditions as may provided in
any law in force in that state:
4. Substituted by Act 31/58 for the former
section 15 w.e.f. 1x 1958
5. Substituted by Act 25/1975 for words
three per cent w.e.f. 1.7.1975
6. Words “and such tax shall not be levied at
more than one stage” omitted Act in
20/2002 w.e.f. 11.5.02
7. substituted by Act 61/1972 for words “the
tax levied “ w.e.f. 1.10.58
8. substituted by Act 61/1972 for words
“shall be refunded to such person w.e.f.
1.4.1973
9
[(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 the tax levied on
such paddy;] 9. Inserted by Act 103/1976
1
[[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 the 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;]
2
[[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.]
(2) Inserted by Finance Act 1996
(3) Inserted by Act 103 of 1976