Amendment status not verified — confirm the current text below against the official source.
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:— 5[(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. dur~m, 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.);] 6[7(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 1 Subs. by Act 31 of 1958, sec. 9, for "the authorities to which" (w.e.f. 1-10-1958). 2 Subs. by Act 31 of 1958, sec. 9, for "the nature" (w.e.f. 1-10-1958). 3 Ins. by Act 41 of 2001 4 Subs. by Act 61 of 1972, sec. 10, for "the State Government" (w.e.f. 1-4,.1973). 5 Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976). 6 Subs. by Act 61 of 1972, sec. II, for clause (i) (retrospectively). 7 Clause (i) re-numbered as clause (ia) by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976). The Central Sales Tax Act, 1956 Page 15 of 20 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; 1[(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, 2[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);] 3[(iib) cotton yarn, but not including cotton yam waste;] 4[(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;] 5[(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; 6[(iv) iron and steel, that is to say,— (i) 7[pig iron, sponge iron and] cast iron 8[including 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; 1 Item (iia) ins. by Act 16 of 1957, sec. 3 and subs. by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958), and again subs. by Act 26 of 1988, sec: 85 (w.e.f. 13-5-1988). 2 Ins. by Act 13 of 1989, sec. 50 (w.e.f. 12-5-1989). 3 4 Ins. by Act 103 of 1976, sec. 7 (w.e.f, 7-9-1976). 5 Substituted by the Taxation Laws (Amendment) Act, 2007. 6 Subs. by Act 61 of 1972, sec. 11, for clause (iv) (w.e.f. 1-4-1973). 7 Subs. by Act 41 of 2001, sec. 139, for "pig iron and" (w.e.f. 11-5-2001). 8 Subs. by Act 38 of 1978, sec. 3 and Sch II, for "ingot moulds bottom plates" The Central Sales Tax Act, 1956 Page 16 of 20 (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 arId 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;] 1[(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;] 2[(va) liquified petroleum gas for domestic use;] 3[(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);] 4[(via) pulses, that is to say,— (i) gram or gulab gram (Cicerarietinum L.); (ii) fur or arhar (Cajanus cajan); (iii) moong or green gram (Phaseolus aureus); 1 Subs. by Act 61 of 1972, sec. 11, for clause (v) (w.e.f. 1-4-1973). 2 Ins. by Act 21 of 2006, sec. 71 (w.e.f. 18-4-2006). 3 Subs. by Act 61 of 1972, sec. 11, for clause (vi) (w.e.f. 1-4-1973). 4 Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976). The Central Sales Tax Act, 1956 Page 17 of 20 (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.);] 1[(vii) man-made fabrics covered under heading Nps. 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 Act, 1985 (5 of 1986); (ix) unmanufactured tobacco and tobacco refuse covered under subheading 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, 3[2404.50 and 2404.60] of the Schedule to the Central Excise Tariff Act" 1985 (5 of 1986); (x) 4[***] (xi) 5[***] 6[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, in so far 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 7[four per cent.] of the sale or purchase price thereof 8[***]; (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, 9[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] 10[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;] 11[(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; 12[(ca) where a tax on sale or purchase of paddy referred to in sub-clause (i) of clause (i) 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 sub-section (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.] 13[CHAPTER V LIABILITY IN SPECIAL CASES