Agricultural commodities list defined for commodities transaction tax under clause seven of section 116, clarifying eligible items.

The rule prescribes the specific items classified as agricultural commodities for the purposes of clause (7) of section 116 of the Act by enumerating a comprehensive list of seeds, grains, spices, pulses, oilseeds, fibres and other farm produce, and records that this list substituted an earlier, shorter list by notification to expand and clarify categories captured under the commodities transaction tax rules.

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