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State of Punjab - Act

Goods Taxable at First Stage in Punjab

PUNJAB
India

Goods Taxable at First Stage in Punjab

Rule GOODS-TAXABLE-AT-FIRST-STAGE-IN-PUNJAB of 1971

  • Published on 20 April 1971
  • Commenced on 20 April 1971
  • [This is the version of this document from 20 April 1971.]
  • [Note: The original publication document is not available and this content could not be verified.]
Goods Taxable at First Stage in Punjab

1.

Sl. No. Description of goods Date effective from Notification Nos. and date
1 2 3 4
1 Vegetable ghee & cement (whether sold with or withoutcontainers) 20.4.1971 No. S.O.24/PA.46/48/S.5/71 dated 20.4.1971.
2 Bricks 01/04/66 No. S.O.76/PA.46/48/S.5/66 dated 30.3.1966
3 Molasses 01/04/66 - do -
4 Arms and ammunition 01/04/66 - do -
5 Motor vehicles including their chassis 01/04/66 - do -
6 Motor cycles and motor cycle combinations. 01/04/66 - do -
7 Motor Scooters & motorettes 01/04/66 - do -
8 Kerosene oil, light diesel oil, Mobil oil and otherlubricants (whether sold with or without containers) 23.2.1976 No.S.O.6/PA.46/48/S.5/76 dated 23.2.1976.
9 Cooking gas 23.2.1976 - do -
10 Gas cylinders 23.2.1976 - do -
11 Auto tyres and tubes 23.2.1976 - do -
12 Aerated waters 17.6.1974 No.S.O.29/P.A.46/48/S.5/74 of 17.6.1974
13 Maida (whether sold with or without gunny bags bardana) 08/07/83 No. S.O.37/PA.46/48/S.5/83 dated 8.7.1983
14 Beer 14.2.1977 to 31.3.1984 No. S.O. 12/PA.46/48/S.5/77 dated 10.2.1977 (rescinded on1.4.1984 vide notification No.S.O. 21/PA.46/48/S.5/84 of29.3.1984).
15 Furnace oil, aviation Turbine fuel, mosquito Larvaecidaloil, transformer oil, Bitumen, asphalt, petroleum gases(cooking gas) mineral turpentine oil, water methanol mixture,naptha, hydraulic brake fluid. 01/04/79 No. S.O. 5/PA.46/48/S.5/79 dated 9.2.1979
16 Medicines & drugs 01/04/79 No. S.O.15/PA.46/48/S.5/79 dated 16.3.1979
17 All kinds of paper 21.12.1979 No. S.O. 87/PA.46/S.5/79 dated 21.12.1979.
18 Watches, clocks, time pieces and parts 10/11/82 No. S.O. 44/PA.46/48/S.5/82 dated 10.11.1982.
19 Foreign liquor except beer (whether sold with or withoutcontainers) 01/04/83 S.O. 16-PA.36/48/S.5/83 dated 22.3.1983.
20 Foreign liquor (whether sold with or without container 01/04/83 S.O. 16-PA.36/48/S.5/83 dated 22.3.1983.
21 Battery Cells 01/05/83 S.O.22 PA.46/48/S.5/83 dated 20.4.1983.
22 Tea, Ice, Match boxes, Suji and Desi Ghee (whether soldwith or without containers) 30.5.1984 S.O.43/PA.46/48/S.5/84 dated 30.5.1984
23 Superior Kerosene Oil, Light Diesel Oil, LubricantsLiquified Petroleum gases (Cooking gas) Furnace oil, AviationTurbine fuel, Mosquito Larvaecidal oil, Naptha Bitumen,Hydraulic Brake fluid & water Methanol Mixture other thanMotor Sprit & High Speed Diesel Oil 04/01/85 S.O. 3/PA.46/48/S.5/85 dated 4.6.1985
24 Oil Cake 04/02/86 S.O. 6/PA.46/48/S.5/86 dated 4.2.1986.
25 Wheat Flour 10/11/88 S.O. 76/PA.46/48/S.5/88 dated 10.11.1988
26 Bardana made of Jute or fibre synthetic or any other material 27.6.1986 S.O.27/PA.46/48/S.5/86 dated 27.6.1986
27 Specified Electronic goods 11/12/86 No. S.O. 56/PA.46/48/S.5/86 dated 11.12.1986
28 P.V.C. Pipes 08/05/92 S.O.33/PA.46/48/S.5/92 dated 8.5.1992
29 Button Cells 20.12.1990 S.O.63/P.A.46/48/S.5/90 dated 20.12.1990
30 Plywood, adhesive laminates, refined edible oils,Refrigerator and its parts typewriter and its parts, Aircondioner and its parts and yarn of all types (excluding cottonyarn)   S.O. 49/PA.46/48/S.5/93 dated 10.5.1993
31 Electrical appliances excluding electric motors starters andmonoblock pumping sets but including all types of electric fans,pedestal fans and exhaust fans and coolers, room heaters,grinders and mixtures, table lamps, washing machines, gesers,flourescent tubes and bulbs. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
32 Sanitary goods and fittings. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
33 Glazedware, glassware [excluding empty glass bottles]*,chinaware and all types of crockery and ceramics. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
34 Asbestos sheets and their fittings. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
35 All tiles including mosaic tiles. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
36 Toilet goods including all types of soaps, detergents,washing powders, hair oils, shampoos, tooth pastes. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
37 Wireless reception instruments, television sets, radio,video cassettes, video cassette recorders, video cassetteplayers, two-in-one, three-in-one, gramophones andtransistors/radios (Audio Visual, Wireless reception andreproduction instruments) 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
38 Sewerage hume and cement pipe. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
39 All kinds of batteries and lead accumulators. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
40 Foam, foam rubber, coir foam and their products. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
41 Carpets, druggets, woollen durries, cotton floor durries,blankets, rags and all varieties of dryer felts on whichadditional excise duty in lieu of Sales Tax is not levied. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
42 Coffee, cocoa, condensed milk, butter and milk powder. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
43 Metal safes, cash boxes and almirahs, all kinds of metalfurniture, whether sold in assembled or un-assembled form,Parts of metal furniture, furniture made from fibre glass,reinforced plastics or made primarily from any kind of plasticupholstered furniture and furniture on the manufacture of whichlaminated sheets are used. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
44 Office machines and apparatuses including tabulating,calculating, duplicating, cash registering, cheque writing,accounting, statistical indexing, card punching, franking andaddressing machines and computers (including central processingunit and peripheral devices), teleprinters and auxiliarymachines, components parts, spare parts and accessories of suchoffice machines and appratuses. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
45 Insecticides, pesticides and weedicides. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
46 All kinds of utensils of stainless steel, copper, aluminiumand brass. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
47 Copperware, brassware including decoration pieces made ofthese metals. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
48 Confectionery goods, including all kinds of chocolates,toffees, chewingum. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
49 Stones, crushed stones and bajri. 01/07/93 S.O. 46/48/S.5/93 dated 24.6.1993
50 All types of man-made synthetic, natural and blended fibresand their wastes.   S.O. 67/PA 84/PA.46/48/S.5/93 dated 19.8.1993
51 Almond, apricot, cashewnut, kishmish, pistachio, raisinand walnut.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
52 Ajwain, black pepper, clove, cardamom, coriander seeds,cinamon, cumin seed, chat masala, chana masala, fenugreek,garam masala, Kashmiri chillies (deghi mirch), mustard seeds(rai), meat masala, pomegranate seeds and turmeric powder.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
53 Dhoop agarbati.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
54 All types of shaving blades.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
55 Besan (Gram flour).   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
56 All types of noodles.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
57 All types of ultramarine.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
58 Boot polish including liquid boot polish and shoe creams.   S.O. 15/PA.46/48S.5/94 dated 22.3.1994.
* Words added vide Notification dated 1-3-1996The first stage of sale shall be :-
(i)[ in the case of a dealer who brings into the State of Punjab the above goods from any place outside the State, be the stage of the sale when such dealer sells such goods for the first time within the State of Punjab ; [See Notification S.O. 15/P.A.46/48/S.5/94. dated 22nd March, 1994.]
(ii)in the case of dealer who manufactures the above goods within the State of Punjab, be the stage of sale when such dealer sells such goods for the first time within the State of Punjab; and
(iii)in case of any other dealer who has not purchased the above goods from, a dealer referred to in the preceding clause, be the stage at which such dealer sells the above goods for the first time in the State of Punjab.]