Section 74 in The M.P. Vat Act, 2002

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State of Madhya Pradesh - Section

Section 74 in The M.P. Vat Act, 2002

74. 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of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 72, the State Government may within two years from the date of commencement of this Act by order notified in the Official Gazette of the State make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.[Schedule - I] [Substituted by M.P. Act No. 12 of 2006.][See Section 16]

S. No.		Description of goods	Conditions and exceptions
(1)		(2)	(3)
1.	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) [ [Substituted by M.P. Act No. 22 of 2006.]	Levelers and phawada]
	(19)	Maize sheller
	(20)	Manure spreaders
	(21)	Manure/seed screener/clcaner
	(22)	Mattock
	(23)	Mist blower
	(24)	Mot (leather or iron bucket for drawing water from wells forirrigation)
	(25)	Mowers
	(26)	Naresan cultivators
	(27)	Persian wheel and parts thereof
	(28)	Pick axe (all kinds)
	(29)	Plank/Float
	(30)	Planters
	(31)	Plough
	(32)	Plough points
	(33)	Plough share
	(34)	Pruning and budding knives of all types
	(35)	Pulverisers
	(36)	Reapers
	(37)	Ridgers
	(38)	Ridges
	(39)	Rooters
	(40)	Scieacters
	(41)	Scrapers
	(42)	Seed drills
	(43)	Seed grader
	(44)	Shears
	(45)	Sickles
	(46)	Soil injectors
	(47)	Sprayers and dusters, sprayers cum dusters.
	(48)	Sugarcane crusher
	(49)	Threshers
	(50)	Transplanter
	(51)	Weeding instruments
	(52)	Wheel barrow
	(53)	Winnowing fan/winnower
	(54)	Yoke
2.	Aids anti 1 implements used by handicapped persons, that isto say-
	(1)	Artificial limbs
	(2)	Crutches
	(3)	Calipers
	(4)	Corrective shoes
	(5)	Various kinds of" spinal braces
	(6)	Wheel chairs
	(7)	Denis brown splints
	(8)	Various kinds of splints
	(9) [ [Inserted by M.P. Act No. 22 of 2006.]	Braille Writer
	(10)	Braille Shorthand Writer
	(11)	Braille Watch
	(12)	Braille Writing Frame
	(13)	Braille Mathematical Instruments
	(14)	Braille Globes and Maps (Geography)
	(15)	Braille Thermometer
	(16)	Braille Lactometer
	(17)	Braille Barometer
	(18)	Hearing Aid
	(19)	Tricycle (for use by handicapped persons)];
	(20) [ [Inserted by Notification No. A-3-18-08-1-V (33), dated 18-12-2008.]	All kinds of two wheeler/three wheeler motor vehicles andmotor car having engine power upto 1000 cc, specially designedand manufactured by the Original Equipment Manufacturer (OEM)solely for own use by the handicapped person.]
3.	Aquatic feed, poultry feed and cattle feed including feedsupplements, concentrates and additives, grass, hay, straw,dc-oiled cake including soyamcal and cotton seed oil cake
4.	Betel leaves
5.	Books, periodicals, journals, maps, chart, globe, panchangsand almanacs
6.	Charakha, Amber Charakha, handlooms including pit looms,frame looms, light shuttle looms and paddle looms, implementsused in the production of khadi/khaddar and parts thereof,handloom fabrics, Khadi cloth, Gandhi Topi, garments andmade-ups of khadi khaddar, cotton/polyester sliver and roving
7.	Charcoal
8.	Food grains, cereals and pulses
9.	Condoms and contraceptives including contraceptive pills
10.	Cotton and silk yarn in hank
11.	Curd, lussi, butter milk and separated milk
12. [ [Substituted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	Harlhenwarc including clay lamps made by kumhars (potters)and earthen roofing tiles]
13.	Hleclrical energy
14.	Firewood excluding casuarina and eucalyptus timber
15.	Fishnet and Fishnet fabrics
[15-A. [Substituted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	All kinds of footwear/chappals and straps thereof	When manufactured in the State of Madhya Pradesh and saleprice (maximum retail price printed on the label) of which doesnot exceed rupees two hundred and fifty.]
16.	Fresh milk and pasteurised milk
17.	Fresh plants, saplings and fresh (lowers
18.	Fresh vegetables and fresh fruits including[potato, onionand sugarcane] [Substituted by M.P. Act No. 22 of 2006.]
19.	Garlic and ginger excluding dried ginger
[19-A [Inserted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	Singhada]
20.	All kinds of bangles excluding those made of ivory orprecious metals
21.	Human blood and human blood plasma
22.	Indigenous handmade musical[instruments, handmade soap,Substituted by[handmade paper, handmade dant manjan and handmade utensils] [Substituted by M.P. Act No. 22 of 2006.]]
23.	Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia,mangalsutra, rakhi and ornaments of kathir, german silver oraluminium.
[23-A. [Substituted by M.P. Act No. 8 of 2007.]	Lac and shellac]
24.	Meat, fish, prawn, and other aquatic products (when not curedor frozen), eggs, livestock, animal hair and fish/prawn/shrimpseeds
25.	National Flag
[25-A. [Substituted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	Niwars]
26.	Organic manure including dung (Gober) and products of dung,and bio fertiliser
27.	Cartridge paper, non-judicial and judicial stamps of alltypes used for payment of stamp duty or court fees sold byGovernment Treasuries, postal items like envelope, post cardetc. sold by Government, rupee note when sold to the ReserveBank of India and cheques (loose or in book form) and philatelicstamps.
28.	[Raw wool and wool tops] [Substituted by Notification No. A-3-29-08-1-V (12), dated 2-7-2009.]
29.	Semen including frozen semen
30.	Cocoons of all types including silk worm laying and raw silk
31.	State, State pencils and chalk sticks
32.	[Coconut including tender green coconut] [Substituted by M.P. Act No. 9 of 2009.]
33.	Toddy, Ncera and arak
34.	All types of bread
35.	Salt
36.	Water, other than-
	(i) aerated, mineral, distilled, medicinal, ionic, battery,de-mineralised water, and
	(ii) water sold in sealed container
37. [ [Substituted by M.P. Act No. 22 of 2006.]	All certified or truthfully treated seeds]
38. [ [Substituted by M.P. Act No. 22 of 2006.]	Papad. handmade and unbranded badi]
39.	Sirali, bageshi, barroo, date leaves, baskets, tattas, fans,curtains, mattings and other goods made thereof, handmade soomaand germa. handmade barahi of leather, utensils and decorativearticles made only of bamboo and fibrous plants likesabai/shishal
40.	Bamboo matting
41.	Muddhas made of sarkanda, phool buhari jhadoo
42.	Leaf plates and cups-pressed or stitched
43.	Poha, murmura and lai
44.	Husk of oil seeds, grains and pulses and bran of cereals
45. [ [Substituted by M.P. Act No. 22 of 2006.]	Handicraft and incense sticks commonly known as Agarbatti.Dhupkathi or Dhupbatti, Bawan Samagri including Lobhan andGugal];
46.	Flour, atta, maida, suji, besan, rawa, daliya and chuni
47. [] [Substituted by Notification No. A-3-18-2009-1-V (33), dated 22-12-2009.]	Goods on which duty is or may be levied under the MadhyaPradesh Excise Act, 1915 (No. 2 of 1915) other than medicinaland toilet preparations specified for the time being in theSchedule to the Medicinal and Toilet Preparations (ExciseDuties) Act, 1955 (No. 16 of 1955).	When sold by a dealer other than a dealer who holds F.L.2/F.L. 3/F.L. 3-A/F.L. 4/F.L. 4-A licence under the MadhyaPradesh Excise Act, 1915 (No. 2 of 1915)
48. [ [Substituted by M.P. Act No. 22 of 2006.]	Fabrics on which additional excise duty is levied or leviableunder the Central Excise Tariff Act, 1985 (No. 5 of 1986), Towel(sale price of which does not exceed rupees one hundred),Gamachha,[Chadar, quilt cover, bed cover, handkerchief andunbranded pillow covers] [Substituted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]]
49.	Sugar on which additional excise duty is levied or leviableunder the Central Excise and Tariff Act, 1985 (No. 5 of 1986),khandsari, gur, jaggery and edible variety of rab gur
50. [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]
51.	Ygyopavit or janeu
52.	Kite
53.	Sabai grass and its rope.]
54. [ [Inserted by M.P. Act No. 22 of 2006.]	Canteen Stores	When sold by Canteen Stores Department to serving militarypersonnel and ex-servicemen directly or through Regimental orUnit run canteens and their sale price does not exceed the pricefixed by the Quarter Master General of India].
55. [] [Entry 55 to 75 inserted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Animal shoe-nails
56.	Basket made of bamboo
57.	Camphor
58.	Cooked dalia
[58-A. [Inserted by Notification No. A-3-18-08-1-V (33), dated 18-12-2008.]	Cooked food prepared and sold by Self Help Groups, anddistributed in anganwadis, or supplied as mid day meal inschools]
59.	Cow urine and its products
60.	Edible gum
61.	Ghamela, tasla and tagadi made of iron and steel
62.	Handmade candles
63.	Haalh Ka Kada (retail price of which does not exceed Rupeesfive hundred)
64.	Kerosene lantern, kerosene lamp, kerosene chimney and partsthereof.
65.	Kirpan
66.	Misri, batasha
67.	Parched/roasted/fried grams
68.	Prasad, bhog or mahabhog given by religious institutions
69.	Religious pictures not for use as calendar
70.	Sattu, murmura (ready to eat food) and panjiri
71. [ [Substituted by M.P. Act No. 9 of 2009.]	Renewable energy devices or equipments, including theirparts, that is to say-
	(1) Flat plate solar collectors; (2) Concentrating and pipetype solar collectors; (3) Solar cookers; (4) Solar waterheaters; (5) Solar crop driers and systems; (6) Solarair/gas/fluid heating system; (7) Solar refrigeration, coldstorages and air conditioning system; (8) Solar stills anddesalination systems; (9) Solar pumps based on solar thermal andsolar photo-voltaic conversion; (10) Solar power generatingsystem; (11) Solar photo-voltaic modules and panels for waterpumping and other applications; (12) Windmills and any speciallydesigned devices which run on windmills; (13) Any specialdevices including electricity generators and pumps running onwind energy; (14) Bio-gas engines and biogas plant andaccessories and equipments connected therewith for utilisingenergy from bio-gas; (15) Agricultural and municipal wasteconversion devices producing energy from bio mass; (16)Equipments for utilising ocean waves; (17) Hydrams or hydraulicram or similar other devices using energy derived from flowingor stored up water; (18) Solar cells; (19) Solar lanterns andlamps.]
72.	Sprinklers and equipments used in drip irrigation (other thanpipe and motor)
73.	Tatpatti
74.	Umbrella and parts thereof
75.	Unbranded broomsticks
76. [ [Entry 76 inserted by Notification No. A-3-16-08-1-V (26), dated 22-7-2008.]	Goods specified in Schedule II		When the goods are sold by the Madhya Pradesh StateElectricity Board or any one of the Companies, that is MadhyaPradesh Power Generating Company Limited, Madhya Pradesh PowerTransmission Company Limited, Madhya Pradesh Poorv KshetraVidyut Vitaran Company Limited, Madhya Pradesh Madhya KshetraVidyut Vitaran Company Limited and Madhya Pradesh PashchimKshetra Vidyut Vitaran Company Limited, to any one of the saidcompanies.]
77. [ [Entries 77 to 83 Inserted by M.P. Act No. 9 of 2009.]	[Atla chakki and its parts including pat] [Substituted by M.P. Act No. 11 of 2010.]
78.	Bagasse
79.	Feeding bottles and nipples
80.	Kerosene wick stove and kerosene pressure stove
81.	Raw potato chips, sewai and finger (made by small industries)
82.	Sabudana
83.	Wet dates]
84. [ [Inserted by M. P. Act No. 11 of 2010.]	Isabgol
85.	Products of Research and Training Institutes	When sold by the Research and Training Institutes and totalannual turnover of such products is less than rupees twenty fivelacs.]

[Schedule II[See Section 9]

S.No.	Description of goods	Rate of tax u/s 9 (percent)
(1)	(2)	(3)
Part I
1.	Articles of gold and silver including coins, bullion andspecie	1
2.	Gold and silver ornaments	1
3.	Precious and semi-precious stones such as diamonds, emeralds,rubies, pearls and sapphires whether they are sold, loose or asforming part of any article in which they are set.	1
4.	Noble metals such as platinum, iridium, rhodium and ornamentsmade thereof	1
Part II
1. [] [Substituted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Agricultural implements (other than the goods specified inSchedule I), not operated manually or not driven by animals	[5] [Substituted by M.P. Act No. 9 of 2009.]
2.	All equipments for communications such as Private BranchExchange (P.B.X.) and Electronic Private Automatic BranchExchange (E.P.A.B.X.)	[5] [Substituted by M.P. Act No. 9 of 2009.]
3.	All Intangible goods like copyright, patent, rep license	[5] [Substituted by M.P. Act No. 9 of 2009.]
4. [ [Substituted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	All kinds of bricks including brickbats, jhama, fly ashbricks, refractory bricks, asphaltic roofing and earthen tiles,but excluding earthen roofing tiles]	[5] [Substituted by M.P. Act No. 9 of 2009.]
5. [ [Substituted by M.P. Act No. 9 of 2009.]	(a) All types of yarn (other than cotton yarn, cotton andsilk yarn in hank), yarn waste and sewing thread	5
	(b) Cotton yarn (other than cotton yarn in hank)	4]
5A. [] [Inserted by Notification No A-3-6-2008-1-V (11), dated 29-3-2008.]	All kinds of CFL bulb/tubes maximum retail price of whichdoes not exceed rupees 100	[5] [Substituted by M.P. Act No. 9 of 2009.]
5B.	All kinds of electric/battery run two wheelers, in whichinternal combusion engine is not used	[5] [Substituted by M.P. Act No. 9 of 2009.]
5C.	All kinds of plywood, block board,[MDF board, particleboard, laminated sheet such as sunmica] [Substituted by Notification No. A-3-11-08-1-V (29), dated 16-9-2008.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
6.	All kinds of utensils and enamelled utensils includingpressure cookers and pans,[but excluding utensils made ofprecious metals and handmade utensils] [Substituted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
7.	Aluminium conductor steel reinforced[(ACSR), AA/AAAconductors] [Substituted by M.P. Act No. 22 of 2006.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
8.	Arecanut powder and betel nut[(other than sweetened and/orscented betel nut)] [Inserted by M.P. Act No. 8 of 2007.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
9.	Articles and ornaments made of rolled gold and imitationgold, imitation jewellery	[5] [Substituted by M.P. Act No. 9 of 2009.]
10. [ [Omitted by M P. Act, No. 9 of 2009.]	Omitted]
11.	Bamboo	[5] [Substituted by M.P. Act No. 9 of 2009.]
12.	Bearings	[5] [Substituted by M.P. Act No. 9 of 2009.]
13.	Beltings of all kinds and descriptions	[5] [Substituted by M.P. Act No. 9 of 2009.]
14.	Bicycles, tricycles, cycle rickshaws and parts (includingtyres and tubes) and accessories thereof	[5] [Substituted by M.P. Act No. 9 of 2009.]
14A. [ [Inserted by M.P. Act No. 9 of 2009.]	Bidi	5]
15.	Biomass briquettes	[5] [Substituted by M.P. Act No. 9 of 2009.]
16.	Bitumen and coal tar	[5] [Substituted by M.P. Act No. 9 of 2009.]
17.	Bone meal	[5] [Substituted by M.P. Act No. 9 of 2009.]
18. [] [Substituted by Notification No. A-3-6-2008-1-V(11), dated 29-3-2008.]	Buckets, Ghamela, Tasla and Tagadi made of Aluminium, Plasticor other material except precious materials, buckets made ofIron, Steel and crow bar	[5] [Substituted by M.P. Act No. 9 of 2009.]
19. [ [Substituted by M.P. Act No. 22 of 2006.]	Bulk Drugs	[5] [Substituted by M.P. Act No. 9 of 2009.]]
19A. [ [Substituted by M.P. Act No. 8 of 2007.]	Drugs and medicines including vaccines, syringes, dressings,medicated ointments produced under drug licence and light liquidparaffin of IP grade	[5] [Substituted by M.P. Act No. 9 of 2009.]]
20. [ [Substituted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Candles other than handmade candles	[5] [Substituted by M.P. Act No. 9 of 2009.]]
21.	All metal castings	[5] [Substituted by M.P. Act No. 9 of 2009.]
22.	Centrifugal, monobloc and submersible pumps, pumping sets andparts thereof	[5] [Substituted by M.P. Act No. 9 of 2009.]
23.	Coffee beans and seeds, cocoa pod, green tea leaf and chicory	[5] [Substituted by M.P. Act No. 9 of 2009.]
24.	Chemical fertilizers, gypsum, micro-nutrients, plant growthpromoters and regulators, pesticides, weedicides, insecticides,rodenticide and herbicides other than mosquito and insectrepellents such as jet mat, good knight mat, mosquito coils	[5] [Substituted by M.P. Act No. 9 of 2009.]
24A. [ [Inserted by Notification No. A-3-18-08-1-V (33), dated 18-12-2008.]	Floor hygiene powder specifically formulated and manufacturedfor use in poultry Farms	[5] [Substituted by M.P. Act No. 9 of 2009.]]
25.	Coir and Coir products excluding coir mattresses	[5] [Substituted by M.P. Act No. 9 of 2009.]
26.	Combs	[5] [Substituted by M.P. Act No. 9 of 2009.]
27.	Cotton and cotton waste	4
28.	Crucibles	[5] [Substituted by M.P. Act No. 9 of 2009.]
29.	Cups and glasses of paper and plastics	[5] [Substituted by M.P. Act No. 9 of 2009.]
30.	(i)	Aviation turbine fuel sold to a Turbo-Prop Aircraft;	4
	(ii)	Coal and coke;
	(iii)	Crude oil;
	(iv)	Hides and skins, whether in a raw or dressed state
	(v)	Iron and Steel;
	(vi)	Jute;
	(vii)	[Oilseeds (other than coconut);] [Substituted by M.P. Act No. 9 of 2009.]
	(viii)	Liquefied Petroleum Gas (LPG) for domestic use, as specifiedin Section 14 of the Central Sales Tax Act, 1956 except thosementioned elsewhere in this Schedule
30A. [ [Inserted by Notification No. A-3-195-2005-1-V (27), dated 5-7-2007.]	Dry fruits including kharak (chhuhara)	[5] [Substituted by M.P. Act No. 9 of 2009.]]
30B. [ [Inserted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Earth moving machines/equipments, parts and attachmentsthereof	[5] [Substituted by M.P. Act No. 9 of 2009.]]
31.	Edible oils, oil cake, but excluding cotton seed oil cake	[5] [Substituted by M.P. Act No. 9 of 2009.]
31A. [ [Inserted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Electrical energy meters	[5] [Substituted by M.P. Act No. 9 of 2009.]]
32.	Electrodes	[5] [Substituted by M.P. Act No. 9 of 2009.]
33.	Exercise books, graph books, drawing books and laboratorynote books	[5] [Substituted by M.P. Act No. 9 of 2009.]
34. [ [Substituted by M.P. Act No. 9 of 2009.]	(a)	Fabrics other than those specified in Schedule I which isdeclared goods	4
	(b)	Fabrics other than those specified in Schedule I which is nota declared goods	5]
35. [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]
36.	Ferrous and non-ferrous metals and alloys; non-ferrous metalssuch as aluminium, copper, zinc, metal scrap
36A. [ [Inserted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Aluminium profiles/extrusions	[5] [Substituted by M.P. Act No. 9 of 2009.]]
37.	Fibres of all types and fibre waste	[5] [Substituted by M.P. Act No. 9 of 2009.]
38.	Fly ash	[5] [Substituted by M.P. Act No. 9 of 2009.]
39. [ [Substituted by Notification No. A-3-11-08-1 -V (29), dated 16-9-2008.]	Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul,kamandal and idols of Goddess-God	[5] [Substituted by M.P. Act No. 9 of 2009.]]
40.	Hand pumps including parts and fittings	[5] [Substituted by M.P. Act No. 9 of 2009.]
41.	Herb, bark, dry plant, dry root, commonly known as jari bootiand dry flower including,-	[5] [Substituted by M.P. Act No. 9 of 2009.]
	Aawala saar, Akalkara, Amaltas, Amber, Asagandh, Atisbeej,Badiyan, Bagadkhar, Bagchibeeja, Baheda, Baibading, Bikhumba,Balchhad, Baluja, Bansalochan, Bapachi, Bedana, Beejban,Belguda, Bharangi, Bhrmi, Bhilama, Bhojpatra, Chabak,Chhabilaphool, Chirayata, Chirmu, Chitawar, Chopchini,Dhavadiphool, Dikamali, Gajban, Garni Becj, Gataran, Ghodbachh,Godanti, Gokhro, Gugal, Gule Gajwan, Gulkheru, Hajratber,Harkachri, Harra, Haruber, Heeradakkhan, Hecragol, Heerakasi,Hinlu, Indrajav, Irani, Jamalgota, Jarakush, Jatamasi,Julaphadar, Kadachhal, Kadayagudal, Kavi kachri, Kagachiya,Kahuk, Kaiphal, Kakodi, Kamarsas, Kansi, Kapil, Kapoor kachri,Kawacha, Khaichini Lakdi, Khas, Khatmi, Khubaji, Khurmasi,Kulanjan, Kulfa, Lajwanli, Lakhdana, Lakhpatri, Lalchandan,Machuphal, Madanmast, Magitha, Maidalakdi, Mako, Malkangni,Marodphl, Mastangi, Menphal, Murdasingi, Muslisafed, Narakachur,Negadbecj, Nirmali, Mulethi, Padamkashta, Pakhanbet, Palas KaPhool, Pathani Lodh, Phoolgulab, Piplabadi, Punerva, Rabvesara,Raskapoor, Ratanjot, Rawansarcsat, Reetha, Romal Musli, Sajji,Salam Mishri, Salampanja, Samudraphal, Samudraphen,Samudrasaunf, Shatavar, Shilajit, Shilaas, Shitalchini,Singhraf, Tagaraganta, Tejbal, Tukmalanga and Vidyanath
42.	Heeng (asafoetida)	[5] [Substituted by M.P. Act No. 9 of 2009.]
42A. [ [Substituted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Helmet	[5] [Substituted by M.P. Act No. 9 of 2009.]]
43.	Honey	[5] [Substituted by M.P. Act No. 9 of 2009.]
44.	Hose pipes and fittings thereof	[5] [Substituted by M.P. Act No. 9 of 2009.]
45.	Hosiery goods	[5] [Substituted by M.P. Act No. 9 of 2009.]
46.	[* * *] [Omitted by M.P. Act No. 9 of 2009.]Petromax and parts thereof	[5] [Substituted by M.P. Act No. 9 of 2009.]
47.	Ice	[5] [Substituted by M.P. Act No. 9 of 2009.]
48. [ [Omitted by M.P. Act No. 22 of 2006.]	Omitted]
49.	Industrial cables (High voltage cables, Plastic coatedcables, jelly filled cables and optical fibres)	[5] [Substituted by M.P. Act No. 9 of 2009.]
50.	Insulators	[5] [Substituted by M.P. Act No. 9 of 2009.]
51.	Computers,[teleprinter] [Substituted by M.P. Act No. 9 of 2009.]and parts thereof, and InformationTechnology products, that is to say-	[5] [Substituted by M.P. Act No. 9 of 2009.]

(1)	Computer devices, that is to say:-
	(i)	Desk top
	(ii)	Personal computer
	(iii)	Servers
	(iv)	Work station
	(v)	Nodes
	(vi)	Terminals
	(vii)	Net-work P.C.
	(viii)	Home P.C.
	(ix)	Lap top computer
	(x)	Note-book computer
	(xi)	Palm top computer/PDA/ Electronic calculators/ Electronictypewriter
(2)	Net-work controller cards/memories, that is to say :
	(i)	Net-work interface card
	(ii)	Adopter-ECI/EISA/ Combo/PCMCIA
	(iii)	DIM MS memory
	(iv)	SIMMS memory
	(v)	Central processing unit
	(vi)	Controller-SCSI/Array
	(vii)	Processors
	(viii)	Data/Graphic display tubes other than picture tube and parts
(3)	Storage units, that is to say :
	(i)	Hard disk drives/hard drives
	(ii)	RAID devices and their controllers
	(iii)	Floppy disk drives
	(iv)	CD. ROM drives
	(v)	Tape drives - DLT drives/ DAT
	(vi)	Optical disk drives
	(vii)	CD write/Re-write devices
(4)	Other equipments, that is to say :
	(i)	Key board
	(ii)	Monitor (LCD)
	(iii)	Mouse
	(iv)	Multi-media kits
(5)	Printers and output devices, that is to say
	(i)	Dot-matrix
	(ii)	Laser jet
	(iii)	Desk jet
	(iv)	Line printers
	(v)	Pass-book printers
	(iv)	Lead printers
(6)	Net-working products, that is to say :
	(i)	Hubs
	(ii)	Routers
	(iii)	Electronic switches
	(iv)	Connectors
	(v)	Trans-receivers
	(vi)	middleware
(7)	Software, that is to say :
	(i)	Application software
	(ii)	Operating system
	(iii)	Middle ware/firmware
(8)	Power supply equipments, that is to say
	(i)	Switch board power supplies
	(ii)	Uninterrupted Power Supplies (UPS)
	(iii)	CVT
	(iv)	DC micro motors, stepper motors of 37.5 watts
	(v)	Permanent magnets and articles
(9)	Net-working equipments and accessories, that is to say :
	(i)	Optical fibre and optical fibre bundles and cables
	(ii)	Signal cable
	(iii)	Connectors
	(iv)	Terminal blocks
	(v)	Jet panels
	(vi)	Patch cord
	(vii)	Mounting cord
	(viii)	Patch panels
	(ix)	Back board
	(x)	Wiring blocks
	(xi)	Surface mount boxes
	(xii)	LCD panels, LED panels and parts
	(xiii)	Signal generators and parts
	(xiv)	Permanent magnets and articles
(10)	Consumable, that is to say :
	(i)	C.D./DVD ROM
	(ii)	[Blank CD/DVD] [Substituted by M.P. Act No. 22 of 2006.]
	(iii)	Floppy disc
	(iv)	Taps DAT DLT
	(v)	Printer ribbons
	(vi)	Toners for printers
	(vii)	Inkjet cartridges
	(viii)	Inks for output devices
	(ix)	Computer stationery
(11)	Electronic components used for Information Technology, that isto say :
	(i)	Printed circuit board assembly/populated
	(ii)	Printed circuit board/PCB
	(iii)	Transistors
	(iv)	Integrated circuits
	(v)	Diodes/Thyristor/I .ED
	(vi)	Resistors
	(vii)	Capacitors
	(viii)	Switches, push buttons and rockers
	(ix)	Plugs/sockets/relays
	(x)	Magnetic heads/print heads
	(xi)	Connectors
	(xii)	Microphones/Multimedia peakcrs/Headphones/Fuses
	(xiii)	CRO/spectrum analyser, signal analyser
	(xiv)	Permanent magnets and articles
(12)	Telecommunication equipments, that is to say :
	(i) [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]
	(ii) [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]
	(iii)	Tax cards
	(iv)	Multiplexors
	(v)	Modems
	(vi)	Antenna and mast
	(vii)	Wireless datacom equipments
	(viii)	Top boxes for video and digital signaling
	(ix)	V-SATS
	(x)	Video conferencing equipments
	(xi)	Radio communication receivers and radio pagers
	(xii)	Electrical apparatus for line telephony
	(xiii)	Parts and accessories
	(xiv) [ [Inserted by M.P. Act No. 22 of 2006.]	Tower components]
(13)	Such other goods as the State Government may, bynotification, specify.

52.	Kattha	[5] [Substituted by M.P. Act No. 9 of 2009.]
53. [ [Omitted by M.P. Act No. 22 of 2006.]	Omitted]
54.	Khoa (Mawa) and cheese	[5] [Substituted by M.P. Act No. 9 of 2009.]
55. [] [Substituted by M.P. Act No. 8 of 2007.]	Industrial inputs and packing materials that is to say-	[5] [Substituted by M.P. Act No. 9 of 2009.]
	(1)	(i) Acid oil, (ii) fatty acid, (iii) oil sludge, (iv) soapstock, (v) lecithin
	(2)	Acetals and hemiacetals, whether or not with other oxygenfunction and their halogenated, sulphonated, nitrated or nitrosated derivatives
	(3)	Acetone
	(4)	Acrylic polymers
	(5)	Activated carbon, activated natural mineral products, animalblack including spent animal black
	(6)	Acyclic alcohols and their halogenated, sulphonated, nitratedor nitro sated derivatives
	(7)	Acyclic hydrocarbons
	(8)	Aldehyde-function compounds, aldehydes, whether or not withother oxygen function, cyclic polymers of aldehydes, paraformaldehyde
	(9)	Alkali or alkaline earth metals, rare earth metals
	(10)	Aluminium oxide and aluminium hydroxide
	(11)	Aluminium ingots and aluminium wire rods
	(12)	Aluminium ores and concentrates
	(13)	Amine-function compounds
	(14)	Amino-resins and polyphenylene oxide, phenolic resins andpolyurethanes in primary forms
	(15)	Ammonia, anhydrous or in aqueous solution
	(16)	Animal including fish fats, oils, crude, refined or purified
	(17)	Animal or vegetable fats boiled, oxidised and dehydrated
	(18)	Antimony ores and concentrates
	(19)	Artificial graphite, colloidal or semi colloidal graphitepreparations
	(20)	Basic chromium sulphate
	(21)	Benzole
	(22)	Bleach liquor
	(23)	Borates and peroxoborates (perborates)
	(24)	Butadiene
	(25)	Calcium carbides
	(26)	Caprolactum, DMT, MEG, PTA
	(27)	Carbon (carbon blacks and other forms of carbon)
	(28)	Carbonates and peroxocarbonates (percarbonates)
	(29)	Carboxyamide-function compounds (including saccharin and itssalts) and imines function compounds
	(30)	Carboxylic acids with additional oxygen function and theiranhydrides, halides, peroxides and peroxyacids, theirhalogenated, sulphonated, nitrated or nitrosated derivatives
	(31)	Casein and Caseinates and other casein derivatives
	(32)	Cellulose and its chemical derivatives
	(33)	Chemical elements doped in the form of discs, wafers orsimilar forms, chemical compounds doped
	(34)	Chemical preparations for photographic uses other thanvarnishes, glues, adhesives and similar preparations
	(35)	Chlorates and perchlorates, Bromates and perbromates, iodatesand periodates
	(36)	Chlorides and chloride oxides and chloride hydroxides,bromides and bromide oxides, iodides and iodide oxides
	(37)	Chromium ores and concentrates
	(38)	Chromium oxides and hydroxides
	(39)	Cigarette filter rod
	(40)	Cobalt ores and concentrates
	(41)	Cobalt oxides and hydroxides
	(42)	Colour lakes
	(43)	Colouring matter of vegetable or animal origin (includingdyeing extracts but excluding animal black)
	(44)	Compounded rubber, unvulcanised
	(45)	Compounds with other nitrogen functions
	(46)	Compounds, inorganic or organic of rare earth metals, ofyttrium or scandium or of mixtures of these metals
	(47)	Copper ores and concentrates
	(48)	Copper sulphate
	(49)	Copper wire rod, copper wire bar and copper cathode
	(50)	Copper winding wire, enameled copper wire and bare copperwire
	(51)	Creosole oils
	(52)	Cyanides and cyanide oxides and complex cyanides
	(53)	Cyclic alcohols and their halogenated, sulphonated, nitratedor nitrosated derivatives
	(54)	Cyclic Hydrocarbons
	(55)	Denatured ethyl alcohol of any strength
	(56)	Dextrin and dextrose mono hydrate
	(57)	Diazo-, Azo- or azoxy-compounds
	(58)	Di-Ethylene Glycol and Mono-Ethylene Glycol
	(59)	Dimethyl terephthalate
	(60)	Diphosphorous pentaoxide and phosphoric acid and Lyphosphoricacids
	(61)	Dithionites and sulphoxylates
	(62)	Dyes
	(63)	Electroplating salts
	(64)	Enzymes and prepared enzymes
	(65)	Epoxides, epoxyalcohols, epoxyphenols and epoxyethers with athree membered ring and their chemical derivatives
	(66)	Esters of other inorganic acids (excluding esters of hydrogenhalides) and their salts and their chemical derivatives
	(67)	Ethers, ether-alcohols and ether-phenols, peroxides, ketoneperoxides and their chemical derivatives
	(68)	Ethylene and propylene
	(69)	Ethylene Diamine Tetra Acetic acid and Nitrillo Triaceticacid and their derivatives
	(70)	Ethylene Oxide
	(71)	Finishing agents, dye carriers to accelerate the dyeing orfixing of dye stuffs and other products and preparations (forexample dressings and mordants), of a kind used in textile,paper, leather or like industries
	(72)	Flexible plain films
	(73)	Fluorides, fluorosilicates, fluoro aluminates and complexfluorine salts
	(74)	Fluorine, chlorine, bromine and iodine
	(75)	Fulminates, cyanates and thiocyanates
	(76)	Gelatin
	(77)	Ghee
	(78)	Glass fibres (including glass wool and glass filaments) andarticles thereof (for example- yarn, woven fabrics), whether ornot impregnated, coated, covered or laminated with plastics orvarnish
	(79)	Glass frit and other glass in the form of powder, granules orflakes
	(80)	Glucose
	(81)	Glues derived from bones, hides and similar items, fish glues
	(82)	Glycerol crude, glycerol waters and glycerol lyes
	(83)	Glycosides, natural or reproduced by synthesis and theirsalts, ethers, esters and other derivatives
	(84)	Goods consumed in manufacture of goods by the units situatedin the State of Madhya Pradesh, of the Defence ProductionDepartment of the Government of India
	(85)	Granulated slag (slag sand) from manufacturing of iron orsteel
	(86)	Ground Granulated Blast-furnace Slag (GGBS)
	(87)	Halides and halide oxides of non-metals
	(88)	Halogenated derivatives of Hydrocarbons
	(89)	Halogenated, sulphonated, nitrated or nitrosated derivativesof Phenols and Phenol alcohols
	(90)	HDPE
	(91)	Heterocyclic compounds with nitrogen heteroatom(s) only
	(92)	Heterocyclic compounds with oxygen heteroatom(s) only
	(93)	Hydrazine & hydroxylaminc and their inorganic salts
	(94)	Hydrides, nitrites, azides, cilidides and borides, whether ornot chemically defined
	(95)	Hydrogen chloride (Hydrochloric acid), chloro sulphuric acid
	(96)	Hydrogen peroxide, whether or not solidified with urea
	(97)	Hydrogen, rare gases and other non-metals
	(98)	Hydroxide and peroxide of magnesium, oxides, hydroxides andperoxides of strontium or barium
	(99)	Hypochlorites, commercial calcium hypochlorite, chlorites,hypobromites
	(100)	Industrial monocarboxylic fatty acids, acid oil fromrefining, industrial fatty alcohols
	(101)	Inorganic products of kind used as luminophores
	(102)	Ion-exchangers based on polymers
	(103)	Iron ores and concentrates, including roasted iron pyrites
	(104)	Iron oxides and hydroxides
	(105)	Isotopes and its compounds
	(106)	LDPE/LLDPE
	(107)	Lead ores and concentrates
	(108)	Liquid glucose (non-medicinal) and Dextrose syrup
	(109)	Maize germ, maize gluten and maize oil
	(110)	Manganese ores and concentrates
	(111)	Manganese oxides
	(112)	Mechanical wood pulp, chemical wood pulp and semi-chemicalwood pulp
	(113)	Methanol
	(114)	Mixed alkyl benzenes and mixed alkyl naphthalene
	(115)	Mixed PVC stabilizer
	(116)	Molybdenum ores and concentrates
	(117)	Naphthalene
	(118)	Natural polymers and modified natural polymers
	(119)	Natural rubber balata, guta percha
	(120)	Nickel ores and concentrates
	(121)	Niobium, tantalum, vanadium or zirconium ores andconcentrates
	(122)	Nitric acid, sulphonitric acids
	(123)	Nitrile-function compounds
	(124)	Nitrites and nitrates
	(125)	Normal Paraffin
	(126)	Nucleic acids and their salts and other heterocycliccompounds
	(127)	Organic derivatives of hydrazine or of hydroxylamine
	(128)	Organo-sulphur compounds
	(129)	Oxides of boron and boric acids
	(130)	Oxygen-function amino-compounds
	(131)	Paperboard
	(132)	Paper covered aluminium strips/wires
	(133)	Partially oriented yarn and polyester texturised yarn
	(134)	Petroleum resins, coumarone-indene resins, polyterpenes,polysulphides, polysulphones
	(135)	Phenols and its salts
	(136)	Phosphides excluding ferro phosphorous
	(137)	Phosphinates (hypophosphites), phosphonates (phosphates),phosphates and polyphosphates
	(138)	Phosphoric ester and their salts, including lacto phosphatesand their chemical derivatives
	(139)	Pickling preparations for metal surface, fluxes and otherauxiliary preparations for soldering, brazing or welding powdersand pastes consisting of metal and other materials, preparationsof kind used as cores or coatings for welding electrodes or rods
	(140)	Pigments
	(141)	Plates, sheets and strip of non-cellular rubber
	(142)	Polyacetals, other polyethers and epoxide resins in primaryforms, polycarbonates, alkyl resins, polyallylesters and otherpolyesters in primary forms
	(143)	Polyamides in primary forms
	(144)	Polycarboxylic acids, their anhydrides, halides, peroxidesand peroxyacids and their chemical derivatives
	(145)	Polyester chips
	(146)	Polymers of ethylene in primary forms
	(147)	Polymers of propylene in primary forms
	(148)	Polymers of styrene in primary forms
	(149)	Polymers of vinyl acetate or of other vinyl esters in primaryforms; other vinyl polymers in primary forms
	(150)	Potassium dichromate salts of oxo metallic or peroxides andacids
	(151)	Precious metal ores and concentrates
	(152)	Prepared driers
	(153)	Prepared rubber accelerators, compounded plasticizcrs forrubber or plastics, anti-oxidizing preparations and othercompound stabilizers for rubber or plastics
	(154)	PVC and XLPE insulated wires and cables
	(155)	PVC granules
	(156)	Quaternary ammonium salts and hydroxides, lecithins and otherphosphominolipids
	(157)	Radioactive chemical elements and radioactive isotopes(including the fissile chemical elements and isotopes) and theircompounds, mixtures and residues containing these products
	(158)	Reaction initiators, reaction accelerators and catalyticpreparations
	(159)	Reclaimed rubber, tread rubber
	(160)	Reducers and blanket wash/roller wash
	(161)	Refractory castable and monolithics
	(162)	Residual lyes from the manufacturing of wood pulp
	(163)	Rosin and resin acids and derivatives thereof, rosin spiritand rosin oils, run gums
	(164)	Retarders
	(165)	Rods, tubes and profile shapes of unvulcanised rubber
	(166)	Saturated acyclic mono carboxylic acids and their chemicalderivatives
	(167)	Sheets, circles and ingots of zinc, brass and copper
	(168)	Silicates, commercial alkali metal silicates
	(169)	Silicon carbide
	(170)	Silicons in primary forms
	(171)	Sodium dichromate
	(172)	Sodium sulphate and sodium silicate
	(173)	Sodium hydroxide (caustic soda), Potassium hydroxide (causticpotash), peroxides of sodium or potassium
	(174)	Sugars chemically pure (other than sucrose, lactose, maltose,glucose and fructose); Sugar ethers, sugar acetals and sugaresters and their salts
	(175)	Sulphates, alum, feroxo sulphates (persulphatcs), peroxosulphates (persulphates)
	(176)	Sulphides and Polysulphides
	(177)	Sulphides of non-metals
	(178)	Sulphites and thio sulphates
	(179)	Sulphonamides
	(180)	Sulphonated, nitrated or nitrosated derivatives ofhydrocarbons
	(181)	Sulphur and barites
	(182)	Sulphur and sublimed or precipitated and colloidal sulphur
	(183)	Sulphuric acid and anhydrides and Oleum
	(184)	Synthetic organic colouring matter
	(185)	Synthetic organic tanning substances
	(186)	Synthetic rubber and factice derived from oils
	(187)	Tanning extracts of vegetable origin, tannings and theirchemical derivatives
	(188)	Terephthalic acid and its salts
	(189)	Tin ores and concentrates
	(190)	Titanium ores and concentrates
	(191)	Titanium oxides
	(192)	Toluole
	(193)	Tungsten ores and concentrates
	(194)	Unsaturated acyclic monocarboxylic acids, cyclicmonocarboxylic acids and their chemical derivatives
	(195)	Uranium or thorium ores and concentrates
	(196)	Vegetable alkaloids, natural or reproduced by synthesis andtheir salts, ethers, esters and other chemical derivatives
	(197)	Vegetable waxes, paraffin waxes and Bees wax
	(198)	Vulcanised rubber thread and cord
	(199)	Wood tar and wood tar oils, wood creosote, wood naphtha,vegetable pitch, brewers pitch and similar preparations based onrosin, resin acids or on vegetable pitch
	(200)	Xylole
	(201)	Yeast
	(202)	Zinc ores and concentrates
	(203)	Zinc oxide and zinc peroxide
	(204)	Zipper
	(205)	All kinds of bags and sacks including HOPE, LDPE and PP wovensacks for packing of goods
	(206)	Articles of plastics for packing of goods
	(207)	Aseptic packaging aluminium foil of thickness not exceeding0.2 mm (whether or not backed by paper, plastic or other backingmaterial)
	(208)	Carboys, bottles, jars and phials of glass
	(209)	Cartons and boxes for packing of goods and partition walls
	(210)	Empty tins and empty barrels
	(211)	All kinds of ropes and twines including jute twine
	(212)	Paper cones and bobbins
	(213)	Self-adhesive tape
	(214)	Printed labels of paper and paperboard
	(215)	Self-adhesive plates, sheets, film and strip of plastic
	(216)	Stoppers, caps and lids
	(217)	Such other goods as the State Government may, bynotification, specify]

56. [ [Omitted by M.P. Act No. 8 of 2007.]	Omitted]
57.	Medical equipments/devices and implants	[5] [Substituted by M.P. Act No. 9 of 2009.]
58.	Murmuralu, pelalu, atukulu, puffed rice, muri, murki (Otherthan the goods specified in Schedule I)	[5] [Substituted by M.P. Act No. 9 of 2009.]
59.	[Napa slabs (rough flooring stones), Neemuch stones andShahabad stones] [Substituted by Notification No. A-3-11-08-1-V (29), dated 16-9-2008.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
60. [ [Omitted by Notification No. A-3-195-2005-1-V (27), daetd 5-7-2007.]	Omitted]
61.	Nuts, bolts, screws and fasteners[that is to say- hinges,nails, rivets, cotter, colter pins, staples and panel pins] [Inserted by M.P. Act No. 22 of 2006.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
62.	Ores and minerals	[5] [Substituted by M.P. Act No. 9 of 2009.]
63.	Paper, paper waste and newsprint	[5] [Substituted by M.P. Act No. 9 of 2009.]
64. [ [Substituted by M.P. Act No. 9 of 2009.]	Pipes of all varieties including G.I. pipes, C.I. pipes,ductile pipes and PVC pipes, conduit pipes and fittings thereof(other than declared goods)	5]
65.	Moulded plastic footwear, hawai chappals and straps thereof[(other than the goods specified in Schedule-I)] [Inserted by M.P. Act No. 22 of 2006.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
65A. [ [Inserted by Notification No. A-3-195-2005-1-V (27) dated 5-7-2007.]	Water storage tank made of plastic	[5] [Substituted by M.P. Act No. 9 of 2009.]]
65B. [ [Inserted by Notification No. A-3-18-08-1-V (33), dated 18-12-2008.]	Footwear and chappals made of Plastic/ PVC/rubber, sale price(maximum retail price printed on the label) of which docs notexceed Rupees Two hundred and Fifty (other than the goodsspecified elsewhere in this Schedule and Schedule I)	[5] [Substituted by M.P. Act No. 9 of 2009.]]
66.	Porridge	[5] [Substituted by M.P. Act No. 9 of 2009.]
66A. [ [Substituted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Prerecorded audio cassette and prerecorded audio CD	[5] [Substituted by M.P. Act No. 9 of 2009.]]
67.	Printed material including diary and calendar	[5] [Substituted by M.P. Act No. 9 of 2009.]
68.	Printing ink excluding toner and cartridges	[5] [Substituted by M.P. Act No. 9 of 2009.]
69.	Pulp of bamboo, wood and paper	[5] [Substituted by M.P. Act No. 9 of 2009.]
70.	Rail coaches, engines, wagons and[parts thereof and railwaysignalling equipments] [Substituted by Notification No. A-3-29-08-1-V (12), dated 2-7-2009.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
71. [] [Substituted by M.P. Act No. 22 of 2006.]	Readymade garments, made up of fabric including towel (saleprice of which exceeds rupees one hundred)[blanket, socks,ties, branded pillow covers] [Substituted by Notification No. A-3-195-2005-1-V (27) dated 5-7-2007.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
72. [ [Inserted by M.P. Act No. 11 of 2010.]	Cooked food	5]
73.	Safety matches	[5] [Substituted by M.P. Act No. 9 of 2009.]
74.	Sand and grit	[5] [Substituted by M.P. Act No. 9 of 2009.]
75. [ [Inserted by M.P. Act No. 11 of 2010.]	Saw dust	5]
76.	Sewing and knitting machines[***] [Omitted by M.P. Act No. 9 of 2009.]and parts and accessoriesthereof	[5] [Substituted by M.P. Act No. 9 of 2009.]
76A. [ [Inserted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Sheets made of foam/plastic foam/rubber foam/other syntheticfoam	[5] [Substituted by M.P. Act No. 9 of 2009.]]
77.	Ship and other water vessels including non-mechanised boats	[5] [Substituted by M.P. Act No. 9 of 2009.]
78. [ [Substituted by M.P. Act No. 22 of 2006.]	Skimmed milk powder, UIIT milk and flavoured sweetened milk]	[5] [Substituted by M.P. Act No. 9 of 2009.]
79.	Solvent oils other than organic solvent oil	[5] [Substituted by M.P. Act No. 9 of 2009.]
80.	Spectacles, parts thereof, contact lens and lens cleaner	[5] [Substituted by M.P. Act No. 9 of 2009.]
81.	Spices of all varieties and forms including Ajwain, Amchur,Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi,Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung,Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan	[5] [Substituted by M.P. Act No. 9 of 2009.]
82.	Sports goods (excluding apparels and footwear)	[5] [Substituted by M.P. Act No. 9 of 2009.]
83.	Starch	[5] [Substituted by M.P. Act No. 9 of 2009.]
84.	Sugar other than those specified in Schedule I	4
84A. [ [Inserted by M.P. Act No. 22 of 2006.]	Traditional sweets and namakeen, chat, pakodi, samosa,kachori, dahi bada, poha, sabudana khichadi and shrikhand	[5] [Substituted by M.P. Act No. 9 of 2009.]]
85.	Tamarind, tamarind seed and powder	[5] [Substituted by M.P. Act No. 9 of 2009.]
85A. [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
86.	Tea	[5] [Substituted by M.P. Act No. 9 of 2009.]
87. [ [Omitted by M.P. Act No. 8 of 2007.]	Omitted]	[5] [Substituted by M.P. Act No. 9 of 2009.]
88.	Toys excluding electronic toys	[5] [Substituted by M.P. Act No. 9 of 2009.]
89.	Tools[5] [Substituted by M.P. Act No. 9 of 2009.]
90.	[Tractors, power tillers, threshers, harvesters, attachmentand parts (including tyres, tubes and flaps) thereof] [Substituted by M.P. Act No. 22 of 2006.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
91.	Transformers[and parts thereof] [Inserted by M.P. Act No. 22 of 2006.]	[5] [Substituted by M.P. Act No. 9 of 2009.]
92.	Transmission towers	[5] [Substituted by M.P. Act No. 9 of 2009.]
93. [ [Omitted by Notification No. A-3-6-2008-1 -V (11), daed 29-3-2008.]	Omitted]
94.	Vanaspati (Hydrogenated Vegetable oil)	[5] [Substituted by M.P. Act No. 9 of 2009.]
95.	Vegetable oil including ginglli oil and bran oil	[5] [Substituted by M.P. Act No. 9 of 2009.]
96. [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]
97.	Wooden crates	[5] [Substituted by M.P. Act No. 9 of 2009.]
98.	Writing instruments, geometry boxes, colour boxes, crayons,pencils and pencil sharpeners	[5] [Substituted by M.P. Act No. 9 of 2009.]
99.	Writing ink	[5] [Substituted by M.P. Act No. 9 of 2009.]
100.	Embroidery or zari articles, that is to say,- imi, zari,kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glassbead, badla	[5] [Substituted by M.P. Act No. 9 of 2009.]
101.	Clay including fireclay, fine china clay and bal clay	[5] [Substituted by M.P. Act No. 9 of 2009.]
102.	Lignite	[5] [Substituted by M.P. Act No. 9 of 2009.]
103.	Lime, Lime stone, clinker and dolomite	[5] [Substituted by M.P. Act No. 9 of 2009.]
104.	Linear alkyl benezene, sulphonic acid and alfa olefinsulphonate	[5] [Substituted by M.P. Act No. 9 of 2009.]
105.	Plastic granules, plastic powder,[plastic scrap] [Inserted by M.P. Act No. 22 of 2006.]and masterbatches	[5] [Substituted by M.P. Act No. 9 of 2009.]
106.	Stainless Steel sheets	4
107.	Knitting wool	[5] [Substituted by M.P. Act No. 9 of 2009.]
108.	Processed or preserved vegetables and fruits including fruitjams, jelly, pickle, fruit squash, paste, fruit drink and[fruitjuice, thandai and sharbat] [Substituted by M.P. Act No. 8 of 2007.](whether in sealed containers orotherwise)	[5] [Substituted by M.P. Act No. 9 of 2009.]
108A. [ [Omitted by M.P. Act No. 9 of 2009.]	Omitted]	[5] [Substituted by M.P. Act No. 9 of 2009.]
109.	Processed meat, poultry and fish	[5] [Substituted by M.P. Act No. 9 of 2009.]
110.	The goods of local importance not included in Schedule I :-	[5] [Substituted by M.P. Act No. 9 of 2009.]

	(1)	Chikon products
	(2) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
	(3) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
	(4) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
	(5)	Tapioca[***] [Omitted by M.P. Act No. 9 of 2009.]
	(6)	Mat locally known as madur, madurkathi or cyperus
	(7)	Corymlosus known locally as gola mathi, rattan, reed (inmalyalam)
	(8)	Plantain leaves
	(9)	Coconut fibre
	(10)	Vadam and vathal
	(11)	Panchamritam, namakatti and vibhuti
	(12) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
	(13)	Agate
	(14)	Takhti
	(15)	Beehive
	(16)	Gamosha
	(17)	Bukhari
	(18)	Loi
	(19)	Pattu
	(20)	Gabba
	(21)	Kangri
	(22)	Quandakari
	(23) [ [Omitted by Notification No. A-3-6-2008-l-V (11), dated 29-3-2008.]	Omitted]
	(24)	Matstick and reed obtainable from cyperus corymbosus knownlocally as gola methi, madur khathi, mutha or cyperus malaccensisknown locally as chimatipatti
	(25)	Willow vicker
	(26) [ [Omitted by Notification No. A-3-195-2005-1-V (27) dated 5-7-2007.]	Omitted]
	(27)	Mekhla Chaddar
	(28) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]
	(29) [ [Omitted by Notification No. A-3-6-2008-1-V (11), dated 29-3-2008.]	Omitted]

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State of Madhya Pradesh - Section

Section 74 in The M.P. Vat Act, 2002

74. Powers to remove difficulties.