List of articles and things

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd turbines and internal combustion engines. (6) Flame and drip proof motors. (7) Equipment for the generation and transmission of electricity including transformers, cables and transmission towers. (8) Machine tools and precision tools (including their attachments and accessories, cutting tools and small tools), dies and jigs. (9) Tractors, earth moving machinery and agricultural implements. (10) Motor trucks and buses. (11) Steel castings and forgings and malleable iron and steel castings. (12) Cement and refractories. (13) Fertilisers, namely, ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate, calcium ammonium nitrate (nitrolime stone), ammonium chloride, superphosphate, urea and co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... manufactured by the solvent extraction process from seeds other than cotton seed.] ^10[(32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, hosiery and rope. (33) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute, including jute twine and jute rope.]     *************** NOTES:- 1.  Omitted vide Section 48 of the Finance Act, 1964 w.e.f. 01-04-1964 before it was read as,    "THE FIFTH SCHEDULE EXEMPTION FROM SUPER-TAX IN RESPECT OF CERTAIN DIVIDENDS [See section 99(1)(iv)] 1. Super-tax shall not be payable by a company in respect of any dividend whic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of any fresh capital raised by an Indian company by public subscription- (a) after the 28th day of February, 1953, and before the 1st day of April, 1967, for the purpose of increasing the production of, or starting a separate unit for the manufacture or production of, any one or more of the articles specified in any of the items in Part A of this Schedule; and (b) after the 31st day of March, 1961 and before the 1st day of April, 1967, for the purpose of increasing the production of, or starting a separate unit for the manufacture or production of, any one or more of the articles specified in any of the items in Part B of this Schedule. 3. Where by any Act any of the items in Part A or Part B of this Schedule is r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls (not being oil exploration); 4. Chemicals (other than fertilisers) of the following types; (a) Inorganic heavy chemicals; (b) Organic heavy chemicals; (c) Fine chemicals (including photographic chemicals); (d) Synthetic rubber; (e) Man-made fibres, other than viscose rayon; (f) Coke oven by-products; (g) Coal-tar distillation products like naphthalene, anthra-cene and the like;; (h) Explosives, including gun-powder and safety fuses; 5. Inorganic, organic and mixed fertilisers; 6. Industrial machinery of the following types (including gear wheels and parts thereof, boilers and steam generating plants):- A. Major items of specialised....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms of industrial Machinery: (i) Ball, roller and tapered bearings; (ii) Speed reduction units; (iii) Grinding wheels and abrasives. 7. Machinery and equipment for the generation, transmission and distribution of electric energy; 8. Non-ferrous metals including alloys; 9. Paper including newsprint and paper board; 10. Internal combustion engines; 11. Power-driven pumps; 12. Automobiles; 13. Tractors; 14. Cement; 15. Electric Motors; 16. Locomotives; 17. Rolling Stock; 18. Machine Tools; 19. Agriculture Implements; 20. Ferro-manganese; 21. Dye-stuffs; 22. Refractories; and ....