FINANCE DEPARTMENT

NOTIFICATION

The 9th January, 2002

S.R.O. No.22/2002- In exercise of the powers conferred by clause (ddddd) of section 2 of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government do hereby specify that, with effect from the 1st March, 2002, the term manufacture under the said Act shall not include the following activities of manufacture or manufacturing process, namely:-

1. Preparation of exercise note book
2. Prawn/fish farming
3. Stone crushing unit
4. Painting and spray painting unit
5. Unit for physical mixing of fertilizer
6. Saw mill, sawing of timber
7. Drilling rigs, borewell and rubewell
8. Book binding
9. Photo copying
10. Laundry/dry cleaning
11. Photographic studio and laboratory
12. Clinical/Pathological laboratory
13. Beauty parlour
14. Construction of building and furnishing of offices
15. Transportation of men and materials other than raw-materials.

[No.1694-CTA-37/2001(pt)-F.]
By order of the Governor
K.K. DAS
Under Secretary to Government


FINANCE DEPARTMENT

NOTIFICATION

The 9th January, 2002

S.R.O. No.23/2002- In the notification of the Government of Odisha in the Finance Department No.14700-CTA-37/2001(pt)-F., dated the 31st March, 2001, published in the Extraordinary issue No.531 of the Odisha Gazette dated the 31st March, 2001 bearing S.R.O. No.160/2001 in item Nos. 1 and 2, for the word "manufacturer" read "manufacture".

[No.1697-CTA-37/2001(pt.)-F.]
K.K. DAS
Under Secretary to Government


 FINANCE DEPARTMENT

NOTIFICATION

The 9th January, 2002

S.R.O. No.16/2002- In exercise of the powers conferred by sub-section (1) of section 5 of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government do hereby make the following amendments, with effect from the 1st March, 2002, to the notification of the Government of Odisha in the Finance Department No.14687-CTA-37/2001(Pt.)-F., dated the 31st March, 2001, namely:-

AMENDMENTS

In the Schedule to the said notification, -

  1. for the words "Twelve per cent" appearing in column (3) against serial No.3, the words "Eight per cent" shall be substituted;
  2. after the words "flat file" appearing in column (2) against serial No.6, the words "and computer stationery" shall be inserted;
  3. after serial no.8, the following new serials and entries shall be inserted under appropriate columns, namely:-
"8-A. Aviation Turbine Fuel except when sold to a Turbo-prop air craft Twenty per cent
8-B. Aviation Turbine Fuel when sold to a Turbo-prop air craft Four per cent"
   
(iv) for the words "and aluminium wire" appearing in column (2) against serial No.10, the comma and words ", aluminium wire and aluminium wire rods" shall be substituted:
(v) after serial No.15, the following new serial and entries shall be inserted under appropriate columns, namely:-
"15-A. Agarbati/Dhupbati Eight per cent";
     
(vi) for the entry appearing in column (2) against serial no.17, the following entry shall be substituted, namely:-
  "Biscuit and Vermicelli (Semaya)";  
   
(vii) for the words "Twelve per cent" appearing in column (3) against serial No.18, the words "Eight per cent" shall be substituted;
(viii) for the entry appearing in column (2) against serial No.26, the following entry shall be substituted, namely:-
  "Cellular Telephone, SIM card, spareparts and accessories of cellular telephones";
(ix) the words "and corrugated box" appearing at the end in column (2) against serial No.28 shall be omitted:
(x) for the entry appearing in column (2) against serial No.32, the following entry shall be substituted, namely:-
  "Cotton yarn in hank excluding those exempted under section 6 of the Act:;
(xi) for the entry appearing in column (2) against serial No.53, the following entry shall be substituted, namely:-
  "Diary products including butter, ghee, cheese excluding the products sold in sealed containers and milk chocolate and chocolate and chocolate products";
(xii) after serial No.64, the following new serial and entries shall be inserted under appropriate columns, namely:-
  "64-A. Exercise Note Book other than those ..........                 Four per cent";
declared tax free under section 6 of the Act.
(xiii) for the entry appearing in column (2) against serial No.69, the following entry shall be substituted, namely:-
  "Finished products of Iron/Steel Re-rolling Mills and cast iron products including spun pipes of cast iron and ductile iron pipe";
(xiv) for the words and commas "paper, petrol, diesel oil" appearing in column (2) against serial No.81, the words and commas "Petrol, cement, stationery goods, ginger tincture, cosmetics, perfumes" shall be substituted;
(xv) for the entry appearing in column (2) against serial No.82, the following entry shall be substituted, namely:-
  "Glassware and china clay goods other than glass bangles and glass bottles";
(xvi) for the entry appearing in column (2) against serial No.87, the following entry shall be substituted, namely:-
  "Iron and steel ingots including pencil ingots and billets used as raw materials in the Re-rolling mills";
(xvii) for the entry appearing in column (2) against serial no.103, the following entry shall be substituted, namely:-
  "Lease rental of goods other than those exempted under the Act";
(xviii) the words "including Aviation Turbine Fuel" appearing at the end in column (2) against serial No.106 shall be omitted;
(xix) for the words "Eight per cent" appearing in column (3) against serial No.114, the words "Four per cent" shall be substituted:
(xx) after serial No.114, the following new serial and entries shall be inserted under appropriate columns, namely:-
  "114-A. Moulded luggage, soft ............................Twelve per cent";
luggage, moulded furniture and containers.
(xxi) for the entry appearing in column (2) against serial No.129, the following entry shall be substituted, namely:-
  "Packing materials, that is to say, gunny bags, HDPE bags, corrugated boxes, tin containers and glass bottles";
(xxii) for the entry appearing in column (2) against serial No.136, the following entry shall be substituted namely:-
  "Polythene, Poly Propylene (PP)/High Density Poly Ethylene (HDPE) woven fabric, PP//HDPE woven snacks, PVC products and other plastic goods except those specified elsewhere in this notification";
(xxiii) in serial No.138, for the entries appearing in columns (2) and (3), the following entries shall be substituted under appropriate columns, namely:-
  "Processed gem stone and synthetic gem stone. Two per cent";
(xxiv) serial No.140 including its entries in columns (2) and (3) shall be omitted;
(xxv) for the entries appearing in columns (2) and (3) against serial No.145, the following entries shall be substituted under appropriate columns, namely:-
  "Rice bran when sold by a registered dealer .............................Four per cent";
other than rice bran declared tax free
under section 6 of the Act.
(xxvi) for the entry appearing in column (2) against serial No.147, the following entry shall be substituted, namely:-
  "(a) Rape seed and mustard, that is to say
  1. Toria (Brassica campestris vartoria),
  2. Rai (Brassica juncea),
  3. Jamba- Taramira (Eruca Satiya),
  4. Sarson, yellow and brown (Brassica campestris var sarson), and
  5. Banarasi Rai or True Mustard (Brassicanigra);
  1. Cotton seed (Gossypium Spp);
  2. Safflower (Carthanus tinctorius);
  3. Red palm (Elaeis guinensis); and
  4. Sun flower (Helianthus annus)

Other than those oil seeds declared tax free under the Act";

(xxvii) after serial No.147, the following new serial and entries shall be inserted under appropriate columns, namely:-
  "147-A. Raw cashew nut Eight per cent";
(xxviii) after the words "Ketaki flower" appearing in column (2) against serial No.155, the words "and kia flower" shall be inserted;
(xxix) after the words "Khadi silk cloth" appearing at the end in column (2) against serial No.159, the words, brackets and comma "and silk fabric as described in column (3) of the First Schedule to Additional Duties of Excise (Goods of Special Importance) Act, 1957" shall be added"
(xxx) after the words "Three wheelers" appearing in column (2) against serial No.167, the comma and word, "machineries" shall be inserted;
(xxxi) the comma and word , "Gudakhu" appearing in column (2) against serial No.176 shall be deleted:
(xxxii) after serial No.186, the following new serial and entries shall be inserted under appropriate columns, namely:-
  "186-A. Yarn of all type, other than Cotton Yarn in hank.......... Four per cent";
(xxxiii) for the words "The following Oil-seeds when obtained from outside the State" appearing in the opening portion in column (2) against serial No.188, the words "The following oil-seeds when obtained from outside the State other than those declared tax free under section 6 of the Act" shall be substituted; and
(xxxiv) for Note 1. Appearing below serial No.189 the following Note1. Shall be substituted, namely:-

Note1.:

    1. The amount of tax payable in respect of goods specified in Sl.Nos.1,6,11,12,13,14,17,28,30,32,46,56,58,65,68,69,76,87,92,107,119,121, 127,129,134,136,138,156,180,181,183 and 186-A shall be reduced by the amount of Odisha Sales Tax paid by him on raw materials and consumables subject to tax on purchase turnover and/or tax collected from him by the selling dealer separately on the body of the bill in respect of sale of raw materials and consumables subject to tax on sale turnover directly used in manufacture of such goods.
    2. Explanation.- Building materials for construction of Factories and allied construction, Office equipments, Packing materials, vehicles and such other materials which are not directly used in manufacture shall not be treated as raw material or consumable for the purpose of allowing set off.

    3. The amount of tax payable in respect of goods specified in Part-III of the Schedule to the Odisha Entry Tax Act, 1999 sa well as in Sl.No.s.32,46,101,108,138,143 and 155 shall be reduced by the amount of Odisha Entry Tax paid on such goods under Odisha Entry Tax Act, 1999 and the Rules made thereunder.

 

[No.1686-CTA-37/2001(pt)-F.]
By order of the Governor
K.K. DAS
Under secretary to Government.


The 9th January, 2002

S.R.O. No.17/2002- In exercise of the powers conferred by section 6 of the Odisha Sales tax Act, 1947 (Odisha Act 14 of 1947), the State Government do hereby make the following amendments, with effect from the 1st March,2002, to the notification of the Government of Odisha in the Finance Department No.20206-CTA-14/76-F., dated the 23rd April, 1976, as amended from time to time, namely:-

 

AMENDMENTS

In the Schedule to the said notification,-

  1. for the entries appearing in columns (2) and (3) against serial No.7, the following entries shall be substituted under appropriate columns, namely:-
  2. (2) (3)
    "Cotton yarn in hank When sold to handloom weavers certified by the Director, Textile and Handloom, Odisha for use as raw material in the production of handloom fabrics in the State";
  3. the following entry shall be inserted in column (3) against serial No.11-A, namely:-
  4. "When the entire stock of paper from which it is made has suffered tax under the Act";

  5. after the word and comma "rayon" appearing in column (2) against serial No.22, the words and comma "pure silk," shall be inserted;
  6. after serial No.24-D, the following new serial and entries shall be inserted under appropriate columns, namely:-
  7. (1) (2) (3)
    "24-E Oil seeds including rice bran When sold to/purchased by a registered dealer for use as raw material in the manufacture of edible oil within the State of Odisha for sale inside the State or in the course of inter-state trade or export subject to the production of a certificate obtained from the purchasing registered dealer to the said effect"; and
  8. in serial No.38, in the entry appearing in column (2), the words "and Gudakhu" shall be inserted at the end.

[No.1687-CTA-37/2001(pt)F.]
By order of the Governor
K.K. DAS
Under Secretary to Government


The 9th January, 2002

S.R.O. No.18/2002- In exercise of the powers conferred by section 3-B of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government do hereby make the following amendments, with effect from the 1st March, 2002, to the notification of the Government of Odisha in the Finance Department No.12525-CTA-62/82-F., dated the 22nd March, 1982, as amended from time to time, namely:-

AMENDMENTS

In the Schedule to the said notification, -

(i) the entry appearing in column (2) against serial No.3 shall be omitted;
(ii) after the words "Ketaki flower" appearing in column (2) against serial No.10-A the words "and kia flower" shall be inserted; and
(iii) after the words "Rice bran" appearing in column (2) against serial No.15-A, the words "except when sold by a registered dealer other than rice bran declared tax free under section 6 the Act" shall be inserted.

[No.1688-CTA-37/2001(pt)-F.]
By order of the Governor
K.K. DAS
Under Secretary to Government


The 9th January, 2002

S.R.O. No.19/2002- In exercise of the powers conferred by sub-section (1) of section 5 of the Odisha Sales Tax act, 1947 (Odisha Act 14 of 1947), the State Government do hereby make the following amendments, with effect from the 1st March, 2002, to the notification of the Government of Odisha in the finance Department No.12528-CTA-62/82-F., dated the 22nd March, 1982, as amended from time to time, namely:-

 

AMENDMENT

 

In the Schedule to the said notification, -

  1. serial No.3 including its entries in columns (2) and (3) shall be omitted;
  2. after the words "Ketaki flower" appearing in column (2) against serial No.10-A the words "and kia flower" shall be inserted; and
  3. after the words "Rice bran" appearing in column (2) against serial No.15-A, the words "except when sold by a registered dealer other than rice bran declared tax free under section 6 of the Act" shall be inserted.

[No.1689-CTA-37/2001(pt)-F.]
By order of the Governor
K.K. Das
Under Secretary to Government


 The 9th January, 2002

S.R.O. No.20/2002- In exercise of the powers conferred by section 8 of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government do hereby make the following amendment, with effect from the 1st March, 2002, to the notification of the Government of Odisha in the Finance Department No.14695-CTA-37/2001(pt.)-F., dated the 31st March, 2001, namely:-

 

AMENDMENT

In the said notification, for the brackets and words "(IMFL) and bear, country liquor and outstill liquor" shall substituted.

 

[No.1690-CTA-37/2001(pt)-F.]

By order of the Governor

K.K. Das

Under Secretary to Government


The 9th January, 2002

S.R.O. No.21/2002- In exercise of the powers conferred by section 8 of the Odisha Sales Tax Act, 1947( Odisha Act 14 of 1947) and in supersession of all previous notifications on the subject of levy of tax on first point of sales by the successive dealers, the State Government do hereby notify that, with effect from the 1st March, 2002, the sale of the following goods in the series of sales by successive dealers shall be taxed at the point at which the first of such sale is effected by a registered dealer, namely:-

  1. Acids
  2. Adhesives
  3. Addressing machine
  4. Aeroplane and components parts thereof
  5. Aerated water or mineral water sold in bottles or sealed container
  6. Agarbati/Dhupbati
  7. Agricultural Implements of all kinds and spare parts
  8. Air Conditioning and cooling appliances and apparatus including air conditioner, air cooler, room cooler and water cooler
  9. Air-circulators, Electrical heaters and exhaust fans
  10. All kinds of Asbestos Cement Sheets including ridges
  11. All kinds of tyres, tubes and flaps including automobile tyres, tubes and flaps
  12. Aluminium Ingots except when sold to Odisha Small Industries Corporation Ltd. Against declaration in Form XXXIV.
  13. Aluminium wires, bars, sheets, coils, utensils and conductors (A.C.S.R.), Aluminium extrusion product like rods, pipes angles and flaps
  14. Amplifiers, Loud speaker, Accumulators and parts thereof
  15. Arecanut
  16. Arms including rifles, revolvers, pistols and ammunition
  17. Artificial dentures
  18. Atta
  19. Aviation Spirit
  20. Aviation Turbine Fuel
  21. Baby food such as Amul, Amulspray, Vijaya spray, Lever spray, Bal Amul, Glaxo, Farex, Casilan, Lactodex, Lactogen, Nespray
  22. Baking powder
  23. Ball Bearings
  24. Bamboo
  25. Bangles other than glass bangles
  26. Batteries (wet cell/dry cell)
  27. Besan
  28. Binoculars, Telescopes and Opera glasses and components and accessories thereof
  29. Biscuits
  30. Bitumen and Naptha
  31. Black pepper
  32. Bleaching Powder
  33. Blue both in liquid and powder form of any brand including Robin Blue used for brightening of washed clothes
  34. Bone meal
  35. Bullion and Species
  36. Butter
  37. Butter milk
  38. Cakes and pastries
  39. Calculating machine
  40. Camphor
  41. Carbon
  42. Card punching machine
  43. Carpets, Kalin and Galicha
  44. Cash registering machine
  45. Cashew kernel, cashew nut
  46. Cassettes
  47. Caster Oil
  48. Catechu
  49. Caustic Soda and Soda ash
  50. Cellular phones, SIM Cards, spareparts and accessories of cellular phone
  51. Cement
  52. Cereals i.e. bajra, kodan, barly, kutki
  53. Chemical Fertilisers
  54. Cigarette case and lighters
  55. Cinematographic equipment including cameras, projectors, sound recording and reproducing equipments, lenses and films and spareparts, component parts and accessories required for use therewith and lenses, films and cinema carbons
  56. Cinematographic, photographic and X-Ray films
  57. Cinnamon
  58. Clocks, Time pieces, watches, electrical time switches and mechanical timbers and component parts, spare parts and accessories thereof
  59. Coal including coke in all its forms but excluding Charcoal
  60. Coconut Oil
  61. Coffee
  62. Cold drink
  63. Coloured matches
  64. Computers and spare parts and I.T. Products as specified under serial No.31 of the Schedule to Finance Department Notification No.14687/F., datd 31.3.2001
  65. Computer stationery made out of paper
  66. Confectionery and Bakery goods
  67. Cooked food
  68. Cooking Gas such as Burshane, Calgas, Indane
  69. Cooler stand
  70. Cotton
  71. Cotton Gauge and bandage of all varieties
  72. Cotton rope, Jute rope, Sisal and other fibre ropes
  73. Cotton seed, safflower, red palm, Sun flower and Sal seed
  74. Cotton velvets and velveteens
  75. Cotton Waste and Cotton yarn waste
  76. Crude oil
  77. Cuddapa stones and other decorative stones
  78. Curd
  79. Curry powder
  80. Cushion, mattress, pillow and such other articles made wholly or partly of rubber, foam or synthetic resin and plastic foam.
  81. Custard powder
  82. Cutlery
  83. Cycle, Cycle rickshaw, spare parts, component parts, accessories, tyres and tubes
  84. Dal
  85. Denatured spirit
  86. Dhania
  87. Dictaphone and other similar apparatus for recording sounds, component parts, spare parts and accessories thereof
  88. Domestic electrical appliances including Press Iron, Mixer Grinder, Hair Dryers, Electrical Shavers, Rice Cookers, Vacuum Cleaner, Kettle, Ovens, Microwave Oven, Washing Machine
  89. Dried Fruits
  90. Drinking chocolate
  91. Drugs as defined in clause (b) of Section 3 of the Drugs and Cosmetics Act, 1940
  92. Duplicating Ink
  93. Duplicating Machines
  94. Duplicating materials
  95. Dyes
  96. Earth moving machineries, that is to say, bulldozers, crawlers, tractors, shovels and wheeled loaders, scrappers, dumpers, tippers, motor graders and their spare parts, component parts and accessories
  97. Elaichi
  98. Electrical appliances including Electric bulb, tube and Electric Fans, Electric iron and Electric Motors
  99. Electronic goods including computers, radio, voltage stabilizer, electromagnetic audio and video tapes and cassettes, tape recorders, two-in-one and component parts thereof, compact disc, loud speakers, gramophones, record players, tape recording decks, amplifiers, spare parts, component parts and accessories thereof
  100. Embroidery
  101. Enamels
  102. Essence
  103. Exercise note book
  104. Explosive including saltpatre
  105. Fire extinguisher
  106. Fire wood
  107. Fire works
  108. Fish when obtained from outside the State excluding lobsters, shrimps, prawns and dried or canned fish
  109. Food and beverages in sealed containers such as maltodex, maltova, horlicks, viva, complan, bourn vita, condensed milk.
  110. Food supplements in tablets, granules, Powder and syrup form
  111. Foreign Liquor including India made Foreign Liquor, Beer, country liquor and out-still liquor except when sold to the Odisha State Beverage Corporation Ltd. Against declaration in Form XXXIV
  112. Franking machine
  113. Fruit juices
  114. Fruit slices
  115. Fungicides
  116. Fur and Skin with Fur and articles of personal and domestic use made thereof
  117. Furnace Oil
  118. Furniture including wooden, aluminium, plastic, moulded, iron and steel furniture and almirah
  119. Ghee
  120. Glass sheets and Mirrors
  121. Glass ware and China clay goods
  122. Glucose, Glucose-D and Dextrose
  123. Glue paints
  124. Goat hair
  125. Gold and silver and their coins
  126. Gold and Silver bullion
  127. Gold and Silver filigree works
  128. Gold and silver ornaments
  129. Gold embroidery works
  130. Grams of all varieties
  131. Greetings cards
  132. Groundnut oil including refined Groundnut oil
  133. Gujurati
  134. Gulab jamu mix, Dosa mix and Iddly mix
  135. Gun powder
  136. Gur and Molasses
  137. Gutka
  138. Hair fixer
  139. Hair removers
  140. Hand pump used for tube well including Mark II hand pump except when sold to Odisha Small Industries Corporation Ltd. Against declaration in Form XXXIV
  141. Hardware goods including nuts, bolts and nails
  142. Berbicides
  143. High Speed Diesel
  144. Horse gram (Kolatha), Blackgram (Biri), Jawar, Khesari, Greengram (Muga), Redgram, Hillgram (Arhar, Kandul), Suan, Gurji, Kangu, Ragi (Mandia), Maize (Maka) and cuttings, when obtained from outside the State.
  145. Hosiety goods
  146. Hydrogenated Oils
  147. Ice
  148. Incandescent Lanterns and Lamps
  149. Indexing machine
  150. Ink
  151. Insectivides
  152. Instrument Boxes
  153. Iron and Steel as defined in section 14(iv) of Central Sales Tax Act, 1956 except when sold to Odisha Small Industries Corporation Ltd. Against declaration in form XXXIV
  154. Ivory and Ivory products
  155. Jam and Jelly
  156. Jeera
  157. Jute products including jute twine
  158. Kalajira, dry chillies and tejpatra
  159. Kendu Leaves
  160. Kerosene
  161. Khandasari sugar
  162. Khara, Bhujia, Mixture, Sweets of all varieties
  163. Labanga
  164. Laboratory equipments and chemicals
  165. Lacquers
  166. Ladies hand bags and other types of vanity bags made of leather, imitation leather or plastic or similar substances
  167. Laminated sheet of all kind like sunmica, formica and decolam
  168. Lasi
  169. Leather cloth, cotton fabrics, rubberised water proof fabrics used for book binding
  170. Leather goods including footwear of all varieties
  171. Light fittings and accessories thereof
  172. Light Diesel oil
  173. Long play records
  174. Lubricants
  175. Machinery, Machinery parts, spareparts, component parts and accessories thereof and tools
  176. Maida
  177. Marbles and its products
  178. Match Box
  179. Methi
  180. Milk powder
  181. Minerals
  182. Mosaic chips
  183. Mosaic tiles, Linoleum, glazed and vitrum tiles of all kinds
  184. Motor Cycles, motor cycle combinations, motor scooters and motorettes
  185. Motor Vehicle
  186. Musical instruments
  187. Mustard Oil
  188. Mustard Seeds
  189. News print
  190. Niger Oil
  191. Non-ferrous Metal
  192. Noodles of all varieties
  193. Nutmeg
  194. Office Stationery, Art and drawing materials
  195. Oil seeds i.e. groundnut or peanut (Arachis Hypogaea), Sesamum or Til (Sesamum Orientale), Soyabean (Glycine Soia), Linseed (Linumusitatissimum), Castor (Ricinus communis), coconut of all varieties excluding green coconut, Niger seed (Guzotia Abyssinica), Mahua, Illupati ippe (Madhuka Indica, M. Latifolia, Bassia, Latifolia and Madhuka, Longifolia, Syn. M.Longifolia), Karanja, Pongam, Honga (Pongamia pinnata, Pinnata Syn. P. Glabra), Punna, Undi (Colophyllum inophyllum), Kokum (Carcinta Indica), Tung (Aleurites Fordil and A. Montana), Neem, Vepa (Azastracta indica), Kusum (Schleicheru Oleosa syn. S. Trijuga)
  196. Optical whitener, whitener etc.
  197. Paints except when sold to Odisha Small Industries Corporation Ltd. against declaration in Form XXXIV and varnishes
  198. Pan Madhuri
  199. Paper including art paper, lustre cote art paper, sand paper, sun cote art card, art board, ivory card, chrome coated paper, cheque paper, imitation art paper, packing paper, catridge paper, paste board, mill board, straw board, card board, envolope, lebel, letter pad, writing table and flat file made out of paper
  200. Parasols and fittings thereof
  201. Pen, Ball Pen, Refills, Pencils, Eraser and other stationeries
  202. Perambulators
  203. Perfumery, perfumed oil and cosmetics of all varies including Talcum powder, depilatories, blemish remover, beauty milk, cleaning milk, hair dye, hair spray, hair tonic, hair darkener, lotion, lipstic, pomade, brilliantine and vaseline, nail polish, eyeliner, rogue and after shave lotion
  204. Pesticides
  205. Petrol
  206. Petromax light
  207. Photo copier
  208. Photographic enlargers, lenses, plates and other component parts, accessories required for the use therewith including photographic chemicals, Photographic paper and cloth
  209. Pickles
  210. Pile carpets
  211. Plastic goods including moulded luggage, soft luggage, moulded suitcase and containers
  212. Plastic granules, PP/HDPE Woven sacks, Polythene bags, P.V.C. Pi;es, reprocessed granules and plastic ropes and other plastic goods
  213. Plastic mats
  214. Plywood, Ply Board, Black Board, Gypsum Board, Nu wood, Acralic sheet, perforated Board
  215. Polish and boot polish
  216. Polyster staple fibre and filament yarn
  217. Portable generators
  218. Postak
  219. Potash
  220. Power tiller and spare parts and component parts thereof
  221. Powrine
  222. Prawn feed
  223. Pressure Cooker and spare parts and accessories thereof
  224. Precious stones like diamonds, pearls and rubies etc.
  225. Printing Machine
  226. Products of Sal and Siali leaves
  227. Pulses i.e. cowpeas and roundgram (chana)
  228. Pumps and pumpsets used for lifting water
  229. Radio and components thereof
  230. Radiograms and components thereof
  231. Razor and razor blades
  232. Readymade garments
  233. Record Changers and records
  234. Record Players
  235. Rectified spirit
  236. Refined Oil
  237. Refractories
  238. Refrigerators
  239. Rexin cloth
  240. Rice and broken rice
  241. Rice bran when sold by a registered dealer
  242. Roller Bearings
  243. Rubber products
  244. Saccharin
  245. Sambar and Rasam powder
  246. Sandal wood and Black wood
  247. Sanitary napkins, Baby napkins etc
  248. Sanitary wares and fittings thereof including those made of plastic
  249. Saree falls
  250. Sauces and Ketchup of all types
  251. Scent
  252. Scented hair oil
  253. Sewing machines and components parts and accessories thereof
  254. Shampoos
  255. Shaving Brush and Shaving Cream
  256. Snow and Cream
  257. Sodium bicarbonate
  258. Soft drink
  259. Sound transmitting equipments
  260. Spare parts and accessories of motor vehicles, Two/Three wheelers, machineries, earth moving machineries
  261. Spare parts of pump sets, generators, and other machinery not specified elsewhere in this notification
  262. Spices and condiments not specified elsewhere in this notification
  263. Sponge iron
  264. Sports materials
  265. Squash and syrup
  266. Staple yarn
  267. Starches
  268. Steam Iron, Hand Mixers, Juicers
  269. Steel racks
  270. Stone ware pipes and fittings
  271. Stoves of all kinds
  272. Suji
  273. Sunthi
  274. Surgical instruments, apparatus and materials
  275. Synthetic mico products
  276. Table cutleries including knives, forks and spoons
  277. Tabulating machine
  278. Tamarind when obtained from outside the State
  279. Tarpaulin
  280. Taxi fare metre
  281. Tea
  282. Telephone
  283. Teleprinters
  284. Television sets, components and accessories thereof
  285. Threptine Biscuits
  286. Til Oil
  287. Timber except when sold by the officers of Forest Department to the Odisha Forest Development Corporation Ltd.
  288. Toaster
  289. Tobacco, excluding those described in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Panmasala with misture of tobacco
  290. Toilet Powder
  291. Toilet soap
  292. Tooth paste, Tooth powder and tooth brush
  293. Torch light bulbs
  294. Torch light
  295. Toys, playing cards and equipments of games
  296. Tractor, its trailer, spare parts and accessories thereof
  297. Turmeric when obtained from outside the State
  298. Turpentine oil
  299. Typewriters
  300. Typing materials including type ribbon
  301. Umbrella
  302. V.C.R., V.C.P., Fax
  303. Vacuum flasks of all kinds including hermoses, thermic jugs, ice buckets or boxes, urns and other domestic receptacles to keep food and beverages hot or cold and refills thereof
  304. V-Belt of machineries
  305. Vegetables, fish and meat sold in sealed containers
  306. Vepa
  307. Vermiceilli (Semaya)
  308. Video Camera
  309. Washing soap and detergent
  310. Water filter/water purifier component parts and spare parts thereof
  311. Weedicides
  312. Wheat
  313. White Cement
  314. Wielding rods
  315. Wireless reception instruments and apparatus
  316. Wool and Woolen Products
  317. Xerox Machine
  318. Yarn of al kinds

Note: Goods specified in this notification (whether as goods or in some other form) involved in sales through execution of works contract shall, in the series of sales by successive dealers, be taxed at the point at which the last of such sale is efffected:

Provided that such goods purchased from a dealer registered under the Odisha Sales Tax Act, 1947 for use in works contract shall continue to remain subject to tax on first point sale.

 

Illustration

  1. A works contractor purchases cement from a registered dealer of Odisha for use in works contracts. In thiscase the cement is subject to tax at 1st point sale.
  2. The works contractor purchases cement from a dealer outside the State and uses in execution of works contract. Here cement is subject to tax at last point sale according to the note above.
  3. The works contractor gets cement from within the State of Odisha from a source other than a registered dealer. Here cement is subject to tax at last point sale.

[No.1691-CTA-37/2001(pt)-F.]

By order of the Governor

K.K. DAS              

Under Secretary to Government.

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