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Powers to remove difficulties : If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 72, the State Government may within two years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty. 2SCHEDULE I (See section 16) S.No. Description of goods Conditions and exceptions (1) (2) (3) Agricultural implements manually operated or animal driven, that is to say- (1) Axes (2) Bill hooks (All kinds) (3) Bund former (4) Cane juice boiling pan (5) Cart (6) Chaff cutters and parts thereof (7) Clod crushers (8) Cultivators (9) Dibbler (10) Ditcher (11) Fertilizer/seed caster (12) Flame gun (13) Groundnut decorticator (14.)Harrows (all kinds) (15) Hoe (all kinds) (16.)Junor 17) Khurpi (18) 3/4Levelers and phawada3/4 (19) Maize sheller (20) Manure spreaders (21)Manure/seed screener/ cleaner (22) Mattock (23) Mist blower (24) Mot (leather or iron bucket for drawing water from wells for irrigation) (25) Mowers (26) Naresan cultivators (27) Persian wheel and parts thereof (28) Pick axe (all kinds) (29) Plank/Float (30) Planters