Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Madhya Pradesh - Section

Section 24 in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

24. Repeal.

- As from the date specified in sub-section (2) of Section 1, the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhyadesh, 1976 (No. 6 of 1976) shall stand repealed.[Schedule I] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).][See Section 3 (4)]Goods exempted from entry tax
S. No. Description of goods Conditions and exceptions subject to whichexemption has been allowed
(1) (2) (3)
1. [[Goods specified in Schedule I of the M.P. Value AddedTax Act, (except the goods specified in serial numbers 48 and 49thereof, Indian made Foreign Liquor and Beer)] [Substituted by Act No. 22 of 1977 (w.e.f. 1-5-1977)]  
2. [ Omitted.] [Omitted by Act No. 5 of 2002.]  
3. Goods brought into a local area for sale or distributionunder the public distribution system. When at the time of assessment a certificate issued by theCollector or any other authority authorised for the purpose, tothe effect that the said goods have been brought into a localarea for sale or distribution under the Public DistributionSystem, is produced.]
4. [ Articles of gold and silver including ornaments, coins,bullion and specie. [Inserted by M.P. Act No. 9 of 2007 (w.e.f. 1-4-2007).]  
5. Ghee  
6. Pumping sets.  
7. Proprietary preparations of baby food such as Amul,Amulspray and lactogen.  
8. Sewing and knitting machine, accessories and partsthereof.  
9. Tractor, tractor trailers, accessories and parts thereof.]  
10. [ Cotton (ginned or unginned). [Inserted by Act No. 10 of 2010 (w.e.f. 1-4-2010).] When the entry is effected into a local area for use in themanufacture of cotton yarn.
11. Cotton yarn and man made yarn  
12. Components and spare parts of motor vehicles includingtwo wheelers and three wheelers. When the entry is effected into a local area for use as inputin automobile industry.
13. All kinds of footwear/chappals and straps thereof(Maximum retail price of which does not exceed Rs. 250/- perpair).  
14. Optical goods, that is to say,–    
Spectacles,sun glasses, goggles, lenses and frames including attachments,parts and accessories thereof (maximum retail price of whichdoes not exceed Rs. 250/-per unit).]  
[Schedule II] [Substituted, by Act No. 10 of 2010 (w.e.f. 1-4-2010).][See Sections 4, 9 and 12]
S. No. Description of goods Rate of Tax (%)
(1) (2) (3)
Part I
1. Iron and steel as specified in clause (iv) of Section 14of the Central Sales Tax Act, 1956 (No. 74 of 1956). 2
2. Aviation fuel and aviation turbine fuel. 2
3. Coal, including coke in all its forms but excludingcharcoal. 2
4. Crude petroleum oils and crude oils obtained frombituminous minerals. 2
5. Sim Card. 2
6. Aeroplanes and other aircrafts including helicopters andall kinds of parachutes, dirigibles, all kinds of gliders, alltypes of flying machines, aircrafts launching gear, parts andaccessories thereof. 2
7. (1) Air conditioning plants, air conditioners and otherair conditioning appliances, air coolers, room coolers includingall cooling appliances, apparatus and instruments; 2
(2)Refrigeration plants, and all kinds of refrigerating appliancesand equipments including refrigerators, deep freezers,mechanical water coolers, coffee coolers, walk-in-coolers;  
(3) Watercooler cum heater units;  
(4) Partsand accessories of items (1) to (3) above.  
8. Air purifiers, cupboard freshners and deodorizers, whetherodourless or with odour. 2
9. Cinematographic equipments, including video cameras,projectors, over-head projectors, enlargers, plates and clothrequired for use therewith, sound-recording and reproducingequipments, parts and accessories thereof and lenses, exposedfilms, film-strips. 2
10. Confectionary including chocolate and sweets of allkinds, icc-jelly, kulfi and frozen confectionery, frozendessert, chewing gum, bubble gum and the like. 2
11. Cosmetics and toilet articles including– 2
(1) Talcumpowder  
(2) Pricklyheat powder similar medicated body powder  
(3) Shampooof all varieties and forms  
(4) Hairand body cleaning powder of all kinds  
(5) Sandalwood oil  
(6)Ramachom oil  
(7)Cinnamon oil  
(8)Perfumes  
(9) Scents  
(10) Snowand cream  
(11) Eau decologne, solid colognes  
(12) Beatyboxes  
(13) Facepacks  
(14)Cleansing liquids  
(15)Moisturizers  
(16)Make-up articles (not including talcum powder)  
(17)Complexion rouge  
(18)Bleaching agents  
(19) Hairdyes  
(20) Hairsprayers  
(21) Hairremovers  
(22) Haircreams  
(23)Lipsticks  
(24) Nailpolishes and varnishes  
(25) Polishremovers  
(26) Eyeliners  
(27) Eyelashes  
(28) Bodydeodorants.  
12. Duplicating machines, photo copying machines,reprographic copiers including roneo machines, duplicators andany other apparatus for obtaining duplicate copies, parts andaccessories thereof, ribbons, plates used therewith. 2
13. Electrical domestic and commercial appliances including– 2
(1) Foodprocessors like mixer, grinder  
(2) Ovens  
(3) Fryingpans  
(4)Roti-maker  
(5) Ricecooker  
(6) Deepfat frier  
(7) Curdmaker  
(8) Hotfood cabinet  
(9) Waterheater including immersion heater  
(10)Electric kettle  
(11)Electric knife  
(12)Cooking ranges  
(13)Washing machine  
(14) Dishwasher  
(15)Electric iron  
(16)Electric hair drier  
(17)Electric hair remover, shavers  
(18)Electric time switches  
(19)Mechanical timers  
(20) Vacuumcleaner  
(21) Waterpurifier  
(22) Drier  
(23) Coffeeroasting appliances  
(24)Apparatus for making coffee under pressure, commonly known asespresso  
(25) Floorpolishers  
(26)Massage apparatus  
(27)Sharpeners  
(28)Vending machines.  
14. Electronic goods including colour television set, Toys(electronic) and gadgets of entertainment (other thanInformation Technology goods as specified in serial number 51 ofPart II of Schedule II of the VAT Act and black and whitetelevision set) 2
15. Floor and wall tiles of all varieties,– 2
(1) Ceramictiles, glazed floor, roofing and wall tiles  
(2) (a)Granite blocks (rough or raw)  
(b)Polished granite slabs  
(3) Blackstone  
(4)Marbles, that is to say,–  
(a) Marbleboulders or lumps  
(b) Marbleslabs  
(c) Marblechips  
(d) Marbledusts  
(e) Marblefloor tiles and wall tiles  
(f) Otherarticles made of marbles  
(5) Mosaic tiles, chips and powder.  
16. Floor coverings, that is to say,–   2
(1) Carpets, druggets, kalins, galichas, carpentry and rugswhether tufted, piled or otherwise whether made from cotton,silk, synthetic or other fibres, whether machine made, handmadeor made on handlooms but excluding jute carpets, coir carpets ormattings, handmade or handloom made woven durries andjamakkalams.  
(2) Laminated, impregnated or coated matting materials suchas linoleum including PVC (vinyl) materials. 2
17. Ready to serve foods and food preparations includinginstant foods (other than those included in Schedule I and Part2 of Schedule II of the VAT Act). 2
18. Fur, skins with fur, and articles made of fur and skin. 2
19. Furniture made from any material whether sold inassembled or unassembled form and ready to assemble, and partsthereof. 2
Explanation:– Slotted angles, gussets, plates,panels and strips which when assembled form furniture orequipments, shall be deemed to be furniture or office equipmentsas the case may be, for the purpose of this item.  
20. Glass, glass sheet other than those specified elsewherein this Schedule. 2
Glassware other than those specified elsewhere in thisSchedule. 2
21. Kitchen ware including crockery, cutlery, non-stickwares, heat resistant cookware, casseroles, gas stoves (otherthan those included in serial number 6 of Part 2 of Schedule IIof the VAT Act). 2
[Upto 31-3-10 crockery is taxable @ 1% in entry 42)  
22. Leather goods. 2
23. Lubricants. 2
24. Non-alcoholic beverages and their powders, concentratesand tablets including : 2
(1) Fruit juice, fruit concentrate, fruit squash, fruit syrupand fruit cordial  
(2) Soft drinks  
(3) Health drinks of all varieties  
(4) Dextrose monohydrate or powder for food drink havingdextrose monohydrate as major ingredient.  
25. Office machines, equipments and apparatuses includingfranking, address-printing, tabulating, cash registering, chequewriting, accounting, statistical, indexing, punching machines,card punching and paper shredding machines and apparatuses. 2
26. Paints, lacquers, polishes and enamels not otherwisespecified in this schedule, including–   2
(1) Powder paints, stiff paste paints and liquid paints;  
(2) Colours;  
(3) Pigments, including water pigments and leather finishes;  
(4) Dry distempers including cement based water-paints,oil-bound distempers, plastic emulsion paints;  
(5) Varnishes, french polish, bituminous and coal-tar blacks;  
(6) Cellulose lacquers, nitro-cellulose lacquers, clear andpigments and nitro-cellulose ancillaries in liquid, semi-solidor pasty forms;  
(7) Turpentine oil, bale-oil, white oil;  
(8) Diluents and thinncrs including natural and syntheticdrying and semi-drying oils such as double boiled linseed oil,blown linseed oil, stand oil, sulphurised linseed oil, parillaoil, whale oil and tung oil;  
(9) Glaziers putty, grafting putty, resin cements, caulkingcompounds and other mastics, painters fillings, non-refractorysurfacing preparations for facades, indoor walls, false ceilingor the like;  
(10) Primers of all kinds;  
(11) All other materials used in painting and varnishing suchas paint brushes, paint removers and stainers of all kinds andthe like;  
27. Timber. 2
28. Transmission apparatus for radio, TV; Television cameras;Still image video cameras and other video camera recorders;digital cameras; Wireless microphones, radar apparatus,reception apparatus for radio telephone, radio telegraphy orradio broadcasting; Amplifiers and loud speakers which are usedexclusively in such instruments and apparatus. 2
29. Tyres and tubes other than those for bicycles,tri-cycles, cycle rickshaws and wheel-chairs; flaps. 2
30. Vacuum flasks of all kinds and descriptions includingrefills for such flasks and thermally insulated flasks,containers and vessels including thermoses, thermic jugs, icebuckets or boxes, tins and receptacles to keep food or beveragesor other articles, hot or cold and components and accessoriesthereof. 2
31. Vegetable, mineral and other preparations, tonics, foodsupplements, appetizers, dietical foods and all otherpreparations for human consumption in liquid, pill, powderforms, whether prepared according to pharmacopoeia standards orotherwise (other than those specified elsewhere in this scheduleand pickles, paste and powder made from fruits, vegetables andspices). 2
32. Telecommunication towers, all equipments forcommunications such as Private Branch Exchange (PBX) andElectronic Private Automatic Branch Exchange (EPABX) and partsthereof. 2
33. Indian made foreign liquor and beer. 2
Part II
1. (a) Pan masala containing tobacco and gutka containingtobacco. 25
(b) Pan masala and gutka other than those specified in (a)above. 12.5
2. (a) Cigars, cheroots, cigarettes, cigarillos of tobaccoand bidies 10
(b) Un-manufactured tobacco and tobacco refuse, othermanufactured tobacco products, including gudaku. 2.5
3. Liquefied petroleum gas for domestic use 6.47
4. Water storage tank made of plastic 5
Part III
1. All goods other than those specified in Schedule I, PartsI, II of this Schedule and Schedule III 1]
[Schedule III] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).](See Sections 3, 4, 6, 8, 9 and 11)
S. No. Description of goods Rate of Tax (%)
(1) (2) (3)
1. [ Explosives [Substituted by Act No. 9 of 2007 (w.e.f. 1-4-2007).] 2]
2. Tendupatta 2
3. [ Flour, Atta, maida, suji, besan, rawa, daliya and chuni [Substituted by Act No. 10 of 2010 (w.e.f. 1-4-2010).] 1].