Section 14 - Omitted - Central Sales Tax Act, 1956

Chapter IV Goods of Special Importance in Inter-State Trade or Commerce 22 [***] ---------------------------- Notes:- 1. Inserted vide Act 103 of 1976, section 7 w.e.f. 7.9.1976. 2. Substituted vide Act, 61 of 1972, with retrospective effect for the words coal including coke on all forms . 3. Clause (i) renumbered as clause (ia) by Act 103 of 1976, w.e.f. 7.9.1976. 4. Substituted vide Act 31 of 1958, section 10, for item (ii) w.e.f. 1.10.1958 for cotton, that is to say, all kind of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste . Again substituted by Act 26 of 1988, section 85, w.e.f. 13.05.1988 for the words (already substituted on 1.10.1958) cotton fabrics, as defined in item no. 12 (earlier 19) of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) 5. Inserted vide Finance Act, 1989 (13 of 1989), w.e.f. 12.05.1989. 6. Inserted vide Act 16 of 1957, section 3 as clause (iia) and then renumbered by Act 31 of 1958. 7. Inserted vide Act of 103 of 1976, section 7 w.e.f. 7.9.1976. 8. Sectionb14 (iid) was substituted by the Finance Act, 2007, w.e.f. 11.5.2007, for the words (iid) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft; Explanation - For the purposes of this clause, Turbo-Prop Aircraft means an aircraft driving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine This sub-section was earlier inserted by the Finance Act 2001, w.e.f. 11.5.2001. 9. Substituted vide Act 61 of 1972, section 11, w.e.f. 1.4.1973, before it was read as:- iron and steel, that is to say,- (a) pig iron and iron scrap; (b) iron plates sold in the same form in which they are directly product by the rolling mills; (c) Steel scrap, steel ingots, steel billets, steel bars and rods; (d) following items sold in the same form in which they are directly produced by the rolling mills- (i) steel plates (ii) steel sheets (iii) sheet bars and tin bars (iv) rolled steel sections (v) tool alloy steel. 10. Substituted vide the Finance Act 2001, w.e.f. 11.5.2000., before it was read as:- pig iron and 11. Substituted vide Act 38 of 1978, section 3 w.e.f. 26.11.1978, before it was read as:- ingot module, bottom plates . 12. Substituted vide Act 61 of 1972, section 11 w.e.f. 1.4.1973, before it was read as:- jute, that is to say, the fibre extracted from plants belonging to the species Corchours capsularies and Corchous oiltorious and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibscus sabdariffa-varaltissima whether baled or otherwise 13. Inserted vide Finance Act, 2006, w.e.f. 18.4.2006. 14. Substituted vide Section 11, w.e.f. 1.4.1973, before it was oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or in manufacture of varnishes, soaps and like, or in lubrication, and volatile oils used chiefly in medicines, perfumes, cosmetics and the like 15. Inserted vide Act 103 of 1976, section 7 w.e.f. 7.9.1976. 16. Substituted vide Act 26 of 1988, section 85, w.e.f. 1.4.1988 for the following words rayon or artificial silk fabrics, as defined in item no. 22 (earlier12A) of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) Earlier inserted Act, No. 31 of 1958 w.e.f. 1.10.1958. 17. Inserted vide Finance Act, 1989 (13 of 1989), w.e.f. 12.5.1989. 18. Substituted vide Act 26 of 1988, section 85, w.e.f. 1.4.1988 for the following words sugar as defined in item No. 1 (earlier 8) of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944). Earlier inserted by Act no. 31 of 1958, w.e.f. 1.10.1958. 19. Omitted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007. Earlier read as:- (ix) unmanufactured tobacco and tobacco refuse covered under the sub-heading No. 2401.00 cigars and cheroots of tobacco covered under heading No. 24.02, cigarettes and cigarillos of tobacco covered under 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);] Also substituted earlier bt Act 26 of 1988, Section 85, w.e.f. 1.4.1988 for the words tobacco as defined in item no. 4 (earlier 9) of the First Schedule to the Central Excise And salt Act, 1944 (1 of 1944) . 20. Substituted vide Act 26 of 1988, Section 85, w.e.f. 1.4.1988 for the following words woolen fabrics as defined in item no. 21 (earlier 12B) of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) . Earlier inserted vide Act No. 31 of 1958 w.e.f. 1.10.1958. 21. Omitted vide Act 19 of 1968, Section 43, w.e.f. 1.4.1968 earlier read as silk fabrics as defined in item no. 20 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) . Earlier Inserted by Act, no. 14 of 1961 w.e.f. 29.4.1961. 22. Omitted vide THE TAXATION LAWS (AMENDMENT) Act, 2017 w.e.f. 1st day of July, 2017 before it was read as Certain goods to be of special importance in inter-State trade or commerce. 14. It is hereby declared that the following goods are of special importance in inter-State trade or commerce :- 4 [(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. edurum, T. aestivum, L.T. dicoccum); (iv) jowar or milo (Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L.); (vi) maize (Zea mays L.) (vii) ragi (eleusine coracana Gaertn.); (viii) kodon (paspalum scrobiculatum 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 Excise 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 abovementioned 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, cast 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-bars and sleeper bars; (iv) steel bars (rounds, rods, squares, flats, 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 riveted condition; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings 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 tin-free plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails-heavy and light crane rails; (xiv) wheels, tyres, axles and wheel 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 Corchorus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannabinus and Hibiscus sabdariffa-Var altissima and the fibre known as Sunn or Sunnhemp 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) Toria (Brassica compestris var toria); (2) Rai (Brassica juncea); (3) Jamba-Taramira (Eruca Sativa); (4) Sarson, yellow and brown (Brassica campestris var sarson); (5) Banarsi Rai or True mustard (Brassica nigra); (vi) Linseed (Linum usitatissimum); (vii) Castor (Ricinus communis); (viii) Coconut (i.e., Copra excluding tender coconuts) (Coconucifera); (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 (Corcinia indica); (xvii) Sal (Shorea robbusta); (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 esculenta Moench, Lens culinarie Medic); (v) urad or black gram (Phaseolus mungo); (vi) moth (Phaseolus aconitifolius Jacq); (vii) lakh or Khesari (Lathyros rativus 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 [(ix) ***] 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 1986).] 21 [*** ]