TaxTMI 
TaxTMI 
Omitted
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....57, section 3 as clause (iia) and then renumbered by Act 31 of 1958. 7. Inserted vide Act of 103 of 1976, section 7 w.e.f. 7.9.1976. 8. Sectionb14 (iid) was substituted by the Finance Act, 2007, w.e.f. 11.5.2007, for the words "(iid) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft; Explanation- For the purposes of this clause, "Turbo-Prop Aircraft" means an aircraft driving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine" This sub-section was earlier inserted by the Finance Act 2001, w.e.f. 11.5.2001. 9. Substituted vide Act 61 of 1972, section 11, w.e.f. 1.4.1973, before it was read as:- "iron and steel, that is to say,- (a) pig iron and iron scrap; (b) iron plates sold in the same form in which they are directly product by the rolling mills; (c) Steel scrap, steel ingots, steel billets, steel bars and rods; (d) following items sold in the same form in which they are directly produced by the rolling mills- (i) steel plates (ii) steel sheets (iii) sheet bars and tin bars (iv) rolled steel sections (v) tool alloy steel." 10. Substituted vide the Finance Act 2001, w.e.f. 11.5.2000., before i....
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.... 20. Substituted vide Act 26 of 1988, Section 85, w.e.f. 1.4.1988 for the following words "woolen fabrics as defined in item no. 21 (earlier 12B) of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944)". Earlier inserted vide Act No. 31 of 1958 w.e.f. 1.10.1958. 21. Omitted vide Act 19 of 1968, Section 43, w.e.f. 1.4.1968 earlier read as "silk fabrics as defined in item no. 20 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944)". Earlier Inserted by Act, no. 14 of 1961 w.e.f. 29.4.1961. 22. Omitted vide THE TAXATION LAWS (AMENDMENT) Act, 2017 w.e.f. 1st day of July, 2017 before it was read as "Certain goods to be of special importance in inter-State trade or commerce. 14. It is hereby declared that the following goods are of special importance in inter-State trade or commerce :- ^4[(i) Cereals, that is to say,- (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) w....
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.... (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 abovementioned 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;] ^8[(iid) 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 p....
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....p; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails-heavy and light crane rails; (xiv) wheels, tyres, axles and wheel 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; ^12[(v) jute, that is to say, the fibre extracted from plants belonging to the species Corchorus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannabinus and Hibiscus sabdariffa-Var altissima and the fibre known as Sunn or Sunnhemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;] ^13[(va) liquified petroleum gas for domestic use;] ^14[(vi) oilseeds, that is to say,- &nbs....
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.... (xvi) Kokum (Corcinia indica); (xvii) Sal (Shorea robbusta); (xviii) Tung (Aleurites fordii and A. montana); (xix) Red palm (Elaeis guinensis); (xx) Safflower (Carthanus tinctorius);] ^15[(via) pulses, that is to say,- (i) gram or gulab gram (Cicerarietinum L.); (ii) tur or arhar (Cajanus cajan); (iii) moong or green gram (Phaseolus aureus); (iv) masur or lentil (Lens esculenta Moench, Lens culinarie Medic); (v) urad or black gram (Phaseolus mungo); &n....