List of dealers exempted from paying tax on sale of goods - THE FIFTH SCHEDULE - (See Section 6)

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....sp;        CONDITIONS          (a) The canteens shall sell the goods -                   (i)   exclusively to members of the Armed Forces, or                   (ii) both to members of the Armed Forces and to other persons (but not exclusively to other persons) provided that such canteens are registered under the said Act and their registration number, name and address is mentioned in the bill or cash memorandum.          (b) The sale by the canteen in respect of which exemption under the Fifth Schedule above referred to is claimed shall be of goods obtained....

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....hree wheelers.          2.       (a)    Refrigerators of the capacity above 170 litres.                    (b)   Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers.                   (c)   All kind of cooking appliances, cooking ranges, microwave ovens and grilles.                   (d)   Vaccum cleaners, electrical and electronic air purifiers and dish washers.                   (e)   Television sets, video....

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....nd accessories thereof.          6. All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition.          7. Cigarette cases and lighters.          8. Typewriters, tabulating calculating, cash registering, indexing, card punching franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof.          9. Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.          10. Al....

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....ng foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.          19. Furs and skins with fur and articles made therefrom including garments made thereof.          20. Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, utensils, kitchen wares and table wares made up of stainless steel.          21. Plastic, PVC celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item.      &....