TaxTMI 
TaxTMI 
Amendment of Act 1 of 1944
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....m of such goods; and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;"; (2) in the First Schedule,- (a) in Item No. 4, under "II-Manufactured tobacco-", for the entries in the third column against sub-items 2(iii) and 2(iv), the entries "Seven rupees and fifty naye paise" and "Four rupees and forty naye paise" shall, respectively, be substituted; (b) in Item No. 14, under "I", after sub-item (4), the following sub-item shall be inserted, namely:- "(A) Dispersed Organic pi....
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.... Phenoplasts, Aminoplasts, Alkyds, Polyurethane, Polyallyl Esters and other Unsaturated Polyesters; (ii) Polymerisation and Copolymerisation products including Polyethylene and Polytetrahaloethylene, Polyisobutylene, Polystyrene, Polyvinyl chloride, Polyvinyl acetate, Polyvinyl Chloroacetate and other Polyvinyl derivatives, Polyamides, Polyacrylic and Polymethacrylic derivatives and Coumarone-Indene resins; and (iii) Cellulose acetate (including di-or tri-acetate), Cellulose acetate butyrate and Cellulose propionate, Cellulose acetate-propionate, Ethyl cellulose and Benzyl cellulose, whether plasticised or not, and plasticised Cellulose nitrate. (2) Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, ot....
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....r in relation to the manufacture of which any process is ordinarily carried on with the aid of power- (1) of counts 29 or more; One rupee per kilogram. (2) of counts less than 29. Fifty naye paise per kilogram. Explanation.-(1) 'Count' means the size of grey yarn expressed as the number of 1000 metre hanks per one-half kilogram. (2) For multiple fold yarn, 'count' means the count of the basic single yarn."; (j) in Item No. 18B- (a) for sub-item (1), the following sub-item shall be substituted, namely:- "(1) worsted yarn- (a) of 48s counts and more; Twenty per cent. ad valorem. (b) of less than 48s counts. Fifteen per cent. ad valorem." (b) the following Explanation shall be inserted at the ....
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....r size," shall be substituted; (o) in Item No. 33B, for the entry in the second column against sub-item (i), the entry "Insulated copper wires and cables, whether sheathed or unsheathed, any core of which, not being one specially designed as a pilot core, has a sectional area of less than 8.0645 square millimetres and wires and cables of other metals and alloys of not more than equivalent conductivity." shall be substituted; (p) in Item No. 34,- (i) after sub-item (3), the following sub-item shall be inserted, namely:- "(3a) Tractors, including agricultural tractors Ten per cent. ad valorem." (ii) the following Explanation shall be inserted at the end, namely:- "Explanation.-For the purposes of th....