Amendment of Act 1 of 1944

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....on shall be inserted, namely :- "Explanation II : This Item does not include - (a) base mineral oils (suitable for use in the manufacture of lubricating oils and greases) including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; and (b) lubricating oils including spindle oils, flushing oils and jute batching oils."; (ii) in Item No. 10, th....

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....ncluding spindle oils, flushing oils, jute batching oils and axle."; oil and lubricating greases. Three thousand and five hundred rupees per metric tonne (iv) after Item No. 11C, the following Items shall be inserted, namely :- "11D. COAL (EXCLUDING LIGNITE), AND COKE NOT ELSEWHERE SPECIFIED. Ten rupees per metric tonne; 11E. ELECTRICITY. Two paise per kilowatt-hour."; (v) ....

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....he entry in the third column, the entry "Thirty per cent. ad valorem." shall be substituted; (ix) in Item No. 34, - (a) for the words "MOTOR VEHICLES AND TRACTORS -", the words "MOTOR VEHICLES AND TRACTORS, INCLUDING TRAILERS -" shall be substituted; (b) after sub-item II, the following sub-item shall be inserted, namely :- "III. Trailers Twelve and half ....