AMENDMENTS

1. In Schedule I of the said Act,

(i) for serial No. 15A and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
15A	All kinds of Footwear/chappals and straps thereof	When manufactured in the State of Madhya Pradesh and sale price (maximum retail price printed on the label) of which does not exceed rupees Two hundred and fifty.

(ii) after serial number 54, the following serial numbers and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"55	Animal Shoe nails
56	Basket made of Bamboo
57	Camphor
58	Cooked Dalia
59	Cow-urine and its products
60	Edible gum
61	Ghamela, Tasla and Tagadi made of iron and Steel
62	Handmade candles
63	Haath Ka kada (retail price of which does not exceed Rupees Five hundred)
64	kerosene lantern, kerosene lamp, kerosene chimney and parts thereof
65	Kirpan
66	Misri, batasha
67	Parched/roasted/fried grams
68	Prasad, bhog or maha bhog given by religious institutions
69	Religious pictures not for use as calender
70	Sattu, murmura (ready to eat food) and panjiri
71	Solar Cookers
72	Sprinklers and equipments used in drip irrigation (other than pipe and motor)
73	Tatpatti
74	Umbrella and parts thereof
75	Unbranded broomsticks

2. In Schedule II of the said Act,

(i) in Part II,-

(a) for serial Number 1 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
"1	Agricultural implements, (other than the goods specified in Schedule 1) not operated manually or not driven by animal	4

(b) after serial number 5, the following serial numbers and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"5A	All kinds of CFL bulb/tubes maximum retail price of which does not exceed rupees	4
5B	All kinds of electric/battery run two wheelers, in which internal combusion engine is not used	4
5C	All kinds of plywood, bolck board, particle board	4"

(c) for serial Number 18 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
"19	Buckets, ghamela, tasla and tagadi made of Aluminium, plastic or other material except precious materials, Buckets made of iron, steel and crow bar.	4

(d) for serial Number 20 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
"20	Candles other than handmade candles	4

(e) after serial number 30A, the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"30B	Earth Moving machines/equipments, parts and attachments thereof	4

(f) after serial number 31, the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"31A	Electrical Energy meters	4

(g) after serial number 36, the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"36A	Aluminium profiles/extrusions	4"

(h) serial number 39, and entries relating thereto shall be omitted

(i) after serial number 42, the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"42A	Helmets	4"

(j) for serial Number 46 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
"46	kerosene wick stove, kerosene pressure stove, petromax, and parts thereof	4

(k) After serial Number 66 the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"66A	Pre recorded audio cassette and Pre recorded audio CD	4"

(l) serial number 72, in column (2) entry number 3 and entries relating thereto shall be omitted.

(m) After serial Number 76 the following serial number and entries relating thereto shall be inserted namely:-

 

(1)	(2)	(3)
"76A	Sheets made of foam/plastic foam/ rubber foam /other synthetic foam	4"

(n) serial number 85A and entries relating thereto shall be omitted.

(o) serial number 93 and entries relating thereto shall be omitted.

(p) against serial number 110, in column (2), entry number 2, 3, 4, 12, 23, 28 and 29 and entries relating thereto shall be omitted.

(ii) in Part III, for serial Number 1 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely:-

 

(1)	(2)	(3)
"1	Diesel (other than light diesel oil and furnace oil)	25"

3. This Amendments shall be come into force from 1st April, 2008.

By order and in the name of the Governor of Madhya Pradesh

(B.P.S.Parihar)

Additional Secretary

Govt.of Madhya Pradesh

Commercial Taxes Department