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Union of India - Section
Section 15 in The Central Sales Tax Act, 1956
15.
[* * *] [Omitted by Act No. 18 of 2017, dated 4.5.2017.]Omitted Section 14 and 15 by Act No. 18 of 2017, dated 4.5.2017.[Inserted by Act 28 of 1969, Section 7 (w.r.e.f. 1.10.1958). ]| 14. 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:-(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. durum, T. aestivum L. T. dicoccum ) ;(iv)jowaror 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 .);][[(i-a)] [Substituted by Act 61 of 1972, Section 11, for Clause (i) (retrospectively). ]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;] [Inserted by Act 103 of 1976, Section 7 (w.e.f. 7.9.1976). ](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;[(ii-a) 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,[58.06] [Substituted by Act 26 of 1988, Section 85, for Clause (ii-a) (w.e.f. 13.5.1988). ], 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)];[(ii-b) cotton yarn, but not including cotton yarn waste;] [Inserted by Act 31 of 1958, Section 10 (w.e.f. 1.10.1958). ][(ii-c) 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;][(ii-d ) 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;] [Substituted by Act 22 of 2007, Section 142, for Clause (ii-d). ](iii) hides and skins, whether in a raw or dressed state;(iv) [ iron and steel, that is to say,-(i)[pig iron, sponge iron and]cast iron including[ingot moulds, bottom plates] [Substituted by 38 of 1978, Section 3 and Sch. II, for " 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;(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 and 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;](v) [ jute, that is to say, the fibre extracted from plants belonging to the speciesCorchorrus capsulariesandCorchorus olitoriusand the fibre known as mesta or bimli extracted from plants of the speciesHibiscus cannabinusandHibiscus sabdariffa-Varaltissima and the fibre known asSunnorSunn-hempextracted from plants of the speciesCrotalaria junceawhether baled or otherwise;] [Substituted by Act 61 of 1972, Section 11, for Clause (v) (w.e.f. 1.4.1973). ](v) [ liquified petroleum gas for domestic use;] [Inserted by Act 21 of 2006, Section 71 (w.e.f. 18.4.2006). ](vi) [ oilseeds, that is to say,-(i) groundnut or peanut (Arachis hypogaea ) ;(ii) sesamum ortil(Sesamum orientale ) ;(iii) cotton seed (Gossypium Spp ) ;(iv) soyabean (Glycine seja ) ;(v) rapeseed and mustard-(1)tortaBrassica campestris var toria ) ;(2)rai(Brassica juncea ) ;(3)jamba-taramira (Eruca Satiya ) ;(4)sarson, yellow and brown (Brassica campestris var sarson ) ;(5)banarasi raior 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, LatifoliaandMadhuca longifoliasyn.M. Longifolia ) ;(xiii ) karanja, pongam, honga (Pongamia pinnatasyn.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 fordiiandA. montana ) ;(xix) red palm (Elaeis guinensis ) ;(xx) safflower (Carthanus tinctorius ) ;[(vi-a ) pulses, that is to say,-(i) gram orgulabgram (Cicerarietinum L.) ;(ii)turorarhar(Cajanus cajan ) ;(iii)moong orgreen gram (Phaseolus aureus ) ;[Inserted by Act 103 of 1976, Section 7 (w.e.f. 7.9.1976). ](iv)masuror lentil (Lens esculemta Moench, Lens culinarie Medic.);(v)urador black gram (Phaseolus mungo ) ;(vi)moth(Phaseolus aconitifolius Jacq);(vii)lakhorkhesari(Lathyrus sativus L.);](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,[58.06,] [Substituted by Act 26 of 1988, Section 85, for item (vii) (w.e.f. 13.5.1988). ]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);[* * *] [Clause (ix) omitted by Act 19 of 2007, Section 8 (w.e.f. 1.4.2007). ](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);][* * *] [Item (xi) omitted by Act 19 of 1968, Section 43 (w.e.f. 11.5.1968). ]15. [ Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State [Substituted by Act 31 of 1958, Section 11, for Section 15 (w.e.f. 1.10.1958). ].-Every sales tax law of a State shall, insofar 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[four per cent.]of the sale or purchase price thereof[* * *] [The words " and such tax shall not be levied at more than one stage" omitted by Act 20 of 2002, Section 155 (w.e.f. 11.5.2002). ];(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,[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] [Substituted by Act 61 of 1972, Section 12, for " the tax so levied" (w.e.f. 1.4.1973). ][shall be reimbursed to the person making such sale in the course of inter-State trade or commerce] [Substituted by Act 61 of 1972, Section 12, for " shall be refunded to such person" (w.e.f. 1.4.1973). ]in such manner and subject to such conditions as may be provided in any law in force in that State;](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;] [Inserted by Act 103 of 1976, Section 8 (w.e.f. 7.9.1976). ](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;] [Inserted by Act 33 of 1996, Section 87 (w.e.f. 28.9.1996). ](d) each of the pulses referred to in clause (vi-a ) 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.[Substituted by Act 61 of 1972, Section 11, for Clause (vi) (w.e.f. 1.4.1973). ] [Substituted by Act 61 of 1972, Section 11, for Clause (iv) (w.e.f. 1.4.1973). ] [Inserted by Act 103 of 1976, Section 7 (w.e.f. 7.9.1976). ] |