Amendment of Act 1 of 1944

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..... lanation shall be inserted, namely :- Explanation II : This Item does not include - (a) base mineral oils (suitable for use in the manufacture of lubricating oils and greases) including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; and (b) lubricating oils including spindle oils, flushing oils and jute batching oils. ; (ii) in Item No. 10, the Explanation .....

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..... e batching oils and axle. ; oil and lubricating greases. Three thousand and five hundred rupees per metric tonne (iv) after Item No. 11C, the following Items shall be inserted, namely :- 11D. COAL (EXCLUDING LIGNITE), AND COKE NOT ELSEWHERE SPECIFIED. Ten rupees per metric tonne; 11E. ELECTRICITY. Two paise per kilowatt-hour. ; (v) in Item No. 18, after sub-item III, the following sub-item shall b .....

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..... , - (a) for the words MOTOR VEHICLES AND TRACTORS - , the words MOTOR VEHICLES AND TRACTORS, INCLUDING TRAILERS - shall be substituted; (b) after sub-item II, the following sub-item shall be inserted, namely :- III. Trailers Twelve and half per cent. ad valorem. ; (c) for Explanation I, the following Explanation shall be substituted, namely :- Explanation I : Motor vehicle , Tractor, including agr .....

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