FINANCE DEPARTMENT

NOTIFICATION

The 31st March, 2001.

S.R.O. No. 149/2001. 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), and in super-session of all previous notifications fixing the rate of tax on sale of goods, the State Government do hereby direct that with effect from the 1st day of April, 2001, the rate of tax payable by a dealer under the said Act on account of sale of goods specified in column (2) of the Schedule given below shall be at the rates specified against each in column (3) thereof and further direct that the rate of tax so specified shall be subject to section 4 of the Odisha Entry Tax Act, 1999 (Odisha Act 11 of 1999).

SCHEDULE

Sl. No.

Description of Goods

Rate of tax

(1)

(2)

(3)

1.

Atta, Maida, Suji, and Rice Flour

Four per cent
2.

Aeroplane and component parts thereof

Twelve per cent
3.

Air Circulators and Exhaust Fans

Twelve per cent
4.

Aerated or Mineral Water sold in bottles or in sealed containers

Twelve per cent
5.

Artificial dentures

Eight per cent
6.

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, cartridge paper, paste board, mill board, straw board, card board, envelopes, lebels, letter pad, writing tables, flat file made out of paper.

Eight per cent
7.

Arms including rifles, revolvers, pistols and ammunition for the same and component parts, spare parts and accessories thereof.

Twelve per cent
8.

Aviation spirit

Twenty per cent
9.

Automobile Tyres and Tubes

Twelve per cent
10.

Aluminium ingot and aluminium wire.

Four per cent
11.

Aluminium extrusion products like rods, pipes, angles and flaps.

Eight per cent
12

Aluminium bars, sheets, coils and other aluminium products not specified elsewhere

Eight per cent
13.

Aluminium Utensils.

Four per cent
14

Aluminium conductors (ACSR)

Twelve per cent
15

Arecanuts

Eight per cent
16

Batteries

Twelve per cent
17

Biscuits

Twelve per cent
18

Ball bearing and Roller bearing

Twelve per cent
19

Boot polish

Eight per cent
20

Binoculars, Telescopes and Opera glasses and component parts, spare parts and accessories thereof.

Twelve per cent
21

Bitumen

Eight per cent
22

Bone meal

Four per cent
23

Cotton ropes, Jute rope, Sisal ropes and other fibre ropes.

Four per cent
24

Country liquor including Out-still liquor

Twenty per cent

Subject to reduction by the amount of tax under the Odisha Sales Tax Act, 1947 paid on mahua flower out of which it is distilled.

25

Cereals other than wheat, paddy, Rice/broken rice, jowar, suan, gurji, Kangu, Ragi and Maize

Four per cent
26

Cellular Telephone

Twelve per cent
27

Chemical fertiliser

Four per cent
28

Card board made from waste paper and corrugated box

Eight per cent
29

Coal including Coke in all its forms, but excluding charcoal.

Four per cent
30

Cement and its products including tiles

Twelve per cent
31

Computer and its spare parts and accessories and IT products i.e.

  1. Word Processing Machines and Electronic Typewriters.
  2. Electronic Calculators.
  3. Computer Systems and Peripherals, Electronic Diaries.
Four per cent
 
  • Parts and Accessories for items listed above.
  • DC Micromotors / Stepper of an output not exceeding 37.5 Watts.
  • Parts of items listed above.
 
 
  • Uninterrupted Power Supplies (UPS) and their parts.
  • Permanent magnets and articles intended to become permanent magnets (Ferrites).
 
 
  • Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones.
  • Microphones, Multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts excluding speakers used in T.V./ Radio.
 
 
  • Telephone answering machines.
  • Parts of Telephone answering machines.
  • Prepared unrecorded media for sound recording or similar recording of other phenomena.
  • IT software on any media.
 
 
  • Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.
 
 
  • Radio communication receivers, Radio pagers.
  • Aerials, antennas and their parts of items at (o) and (p) listed above.
 
 
  • LCD Panels, LED Panels and parts thereof.
  • Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.
 
 
  • Electrical resistors (including rheostats and potentiometers), other than heating resistors.
  • Printed circuits.
 
 
  • Switches, Connectors and Relays for upto 5 Amps voltage not exceeding 250 Volts Electronic fuses.
  • Data/Graphic Display tubes, other than TV Picture tubes and parts thereof.
 
 

(x) Diodes, transistors and similar semi-conductor device; Photosensitive semiconductor devices, including photo voltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.

 
 
  1. Electronic Integrated Circuits and Micro-assemblies.
  2. Signal generators and parts thereof.

(z-1) Optical fibre cables

(z-2) Optical fibre and optical fibre bundles and cables.

(z-3) Liquid Crystal Devices, Flat Panel display devices and parts thereof.

(z-4) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic analyser and Signal analyser.

 
32

Cotton yarn in hank

Four per cent
33

Cotton fabric, man made fabric, woollen fabric excluding those described in Col (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957

Four per cent
34

Cotton gauge and bandage of all varieties

Eight per cent
35

Cooked food and other food articles and Beverages sold alongwith food in hotels, restaurant and eating hall.

Eight Per cent
36

Cotton, that is to say, all kinds of cotton (indigenous or imported) in the manufactured state, whether ginned or unginned, baled, pressed or otherwise but not including cotton yarn and yarn waste.

Four Per cent
37

Curd, Lasi and Butter milk sold in sealed container

Eight per cent
38

Carpets, pile carpets including Kalins and galichas.

Twelve per cent.
39 Cotton velvet & velveteens Eight per cent.
40

Clocks, time-pieces, watches, electrical time switches and mechanical timers and component parts, spare parts and accessories thereof.

Twelve Per cent
41

Cinematographic equipments including Cameras, Video camaras, Projectors, sound recording and reproducing equipments, lenses, spare parts, component parts and accessories required for use therewith and Cinema Carbons

Twelve per cent
42

Cinematographic Films

Eight per cent
43

Cushions, mattresses, pillows and other articles made wholly or partly of rubber foam or synthetic resin and plastic foam.

Twelve per cent
44 Cigarette cases and Lighters Twelve per cent
45 Crude Oil Four per cent
46 Cashew Kernel Eight per cent
47 Cooking Gas Twelve per cent
48

Cycle, cycle rickshaw, spare parts, components, and accessories, tyre and tubes thereof.

Four per cent
49

Dals and Besan of all varieties obtained from pulses that have not suffered tax under the Act.

Four per cent
50

Dhania, Mehti, Kalajeera, Pan Madhuri, Postak, Dry Chillies, Tej Patra and Jeera

Eight per cent
51

Dictaphone and other similar apparatus for recording sound except those in respect of which separate rate of tax has been specifically provided and component parts, spare parts and accessories thereof.

Eight per cent
52

Domestic, Electrical appliances of all kinds excluding Electric fan and bulb, but including electrical earth-wire, procelain, electric heater, flourescent tubes, lamps and their fittings, chokes and starters and components and accessories thereof.

Twelve per cent
53

Dairy products including butter, ghee, baby food, milk powder and cheese

Eight per cent
54

Drugs as defined in clause (b) of section 3 of the Drug and Cosmetic Act, 1940, Ayurvedic, Homoeopathic and Unani medicine other than ginger tincture and those exempted u/s 6 of the Odisha Sales Tax Act, 1947.

Eight per cent
55

Diesel and Kerosene Pump sets excluding Pump upto 5 H.P.

Eight per cent.
56

Edible Oils of all kinds except palmolene oil

Four per cent
57

Explosive including saltpatre, gun powder and potash

Twelve per cent
58

Electric bulbs and fans

Eight per cent
59

Electronic goods excluding clocks, time pieces, watches, dicta-phones, tape recorders, two-in-one and component parts thereof, electronic toys, gram-phone record players and component parts, radio receivers, tape recording decks, amplifiers, microphones, megaphones, P.A. system, television sets, cameras, video cameras, VCR, VCP, generators, calculators, microscopes, intercom system, telephone instruments, fax machines, telex machines and washing machines and any other goods specified elsewhere in this notification.

Eight per cent
60

Electric pump set excluding pump sets upto 5 H.P.

Eight per cent
61

Electro Magnetic Audio & Video tapes and Cassettes, Tape recorders, two-in-one and component parts thereof, gram-phone record players and component parts, radio receivers, Tape recording decks, VCP, Cameras.

Eight per cent
62

Electronic Toys.

Twelve per cent
63

Embroidery

Eight per cent
64

Earth Moving machineries, that is to say, Bulldozers, Crawlers Shovels, Wheeled loaders, Scrapers, dumpers, Tippers, motor graders but excluding Trucks.

Eight per cent
65

Furniture of all kinds.

Twelve per cent
66

Fruit juice and fruit pulp

Eight per cent
67

Foot wear of all varieties

Eight per cent
68

Finished products of Iron and steel processing and fabrication units except those specified elsewhere in this notification

Eight per cent
69

Finished products of Iron/Steel Re-rolling Mills

Four per cent
70

Fish when obtained from outside the State excluding lobsters, shrimps, prawns and dried or canned fish.

Four per cent
71

Firewood except when sold for use as fuel

Four per cent
72

Fireworks including coloured Matches

Twelve per cent
73

Foreign liquor including India made foreign liquor and beer.

Twenty per cent
74

Furnace Oil

Four per cent
75

Furs and skins with fur and articles of personal or domestic use made thereof

Twelve per cent
76

Ferro alloys including ferro silicon

Eight per cent
77

Gold and Silver Filigree works

One per cent
78

Gold and Silver ornaments whether or not set with precious stones.

One per cent
79

Gold and Silver bullion

One per cent
80

Ginger tincture

Twenty per cent
81

Goods of the class or classes other than paper, petrol, diesel oil, air conditioner, furniture, carpet, telephones, India Made Foreign Liquor (IMFL) or any liquor specified in the certificate of registration of the registered dealer purchasing the goods as being intended for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power subject to the production of true declaration by the purchasing registered dealer or his authorised agent in Form-IV.

Explanation.– This entry is also applicable for purchases through leasing or works contract or hire purchases.

Four per cent

DECLARATION FORM – IV

(see serial 81 )

I / We _________________________________ hereby declare that the goods purchased by me / us in cash memo / bill No. - dated the _________ from ___________ shall be used in the manufacturer / processing of goods for sale / in mining / generation or distribution of electricity or any form of power.

 

Dealer / Authorised Agent

82

Glassware other than glass bangles and China clay goods excepting bottles, lamps and lantern chimney and earthenware pottery.

Twelve per cent
83

Gur and Jaggery.

Four per cent
84

Hosiery goods and Readymade garments.

Four per cent
85

Hand pumps and spare parts including hand -pumps used for Tube-wells

Eight per cent
86

Iron and Steel, that is to say –

Four per cent
(i)

Cast iron including ingot moulds, bottom plates, iron scrap, runner scrap and Iron skull scrap;

 
( ii)

Steel semis (ingots, slabs, blooms, and billets of all qualities, shapes and sizes);

 
( iii)

Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;

 
(iv)

Steel bars(round, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);

 
(v)

Steel structurals (angles, joists, channels, tees, sheet pilling sections, Z sections or any other rolled sections);

 
( vi)

Sheets, hoops strips and skelp both black and galvanised, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in reverted conditions;

 
( vii)

Plates both plain and chequered in all qualities;

 
(viii)

Discs, rings, forging and Steel castings;

 
( ix)

Tool alloy and special steeps of any of the above categories;

 
( x)

Steel melting scrap in all forms including steel skull, turning and borings;

 
( xi)

Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings;

 
( xii)

Tin-plates, both hot dipped and electrolytic and tin-free plates;

 
( xiii)

Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers rails heavy and light crane rails;

 
( xiv)

Wheels, tyres, axles and wheel sets;

 
( xv)

Wire rods and wire-rolled, drawn, galvanised, almunised, tinned or coated such as by copper;

 
(xvi)

Defectives, rejects, cuttings or and pieces of any of the above categories.

 
87

Iron and Steel ingots including pencil ingots used as raw material in the Re-rolling mills and CI castings

Four per cent
88

Iron and Steel furniture including racks where tax has been paid under the Odisha Sales Tax Act on Iron and steel from which it is produced.

Eight per cent
89

Incandescent lamps and lanterns and parts thereof and incandescent mantles.

Eight per cent
90

Ivory articles or articles inlaid ivory.

Twelve per cent
91

Insecticide, pesticide, Fungicide and weedicide.

Four per cent
92

Jute twine

Eight per cent
93

Kerosene excluding kerosene sold through PDS (Public distribution system)

Four per cent
94

Kendu leaf.

Twenty per cent
95

Khandasari Sugar

Four per cent
96

Leather Cloth, cotton fabrics, rubberised water proof fabrics used for book binding.

Eight per cent
97

Leather goods.

Twelve per cent
98 Laminated sheets like sunmica, formica and decolam Twelve per cent
99 Lubricants Twelve per cent
100

Ladies hand bags and other types of vanity bags made of leather, imitation leather or plastic or similar substances.

Twelve per cent
101

Light Diesel Oil and High Speed Diesel

Twenty per cent
102

Loud speaker used in the manufacture of TV/Radio

Eight per cent
103

Lease rental of machineries for use in manufacturing, mining or generation and distribution of electricity

Eight per cent
104

Marbles and articles made thereof and Marble Tiles.

Twelve per cent
105

Molases

Twenty per cent
106

Motor spirit including Aviation Turbine Fuel

Twenty Per cent
107

Medium density fibre board

Eight per cent
108

Mosaic tiles, Linoleum, glazed and vitrum tiles of all kinds.

Twelve per cent
109 Mosaic chips Twelve per cent
110

Motor vehicle including chassis of Motor vehicle but excluding motor car, trekker, jeep, tractor and its trailor

Twelve per cent
111

Motor Car, Trekker and Jeep

Twelve per cent
112

Motor Cycle, Motor-Cycle combination, Motor Scooters, motorettes including Three Wheelers.

Twelve per cent
113

Machinaries excluding those specified elsewhere in this notification.

Eight per cent

 

114

Machinery and spare parts and refractories when sold to a registered dealer for execution of work contracts in Odisha for manufacture of goods for sale.

Eight per cent
115

News Print

Eight per cent
116

Narcotics

Twenty per cent
117 Ores and minerals Four per cent
118

Oil cake including de-oiled cake

Four per cent
119

Palmolene Oil

Eight per cent
120

Paints and varnishes, acids, dyes, lacquers, enamels, gluepaints, turpentine oil, duplicating ink and polish.

Twelve per cent
121 Paper Eight per cent
122 Parasols and fittings thereof Twelve per cent
123

Pen, Ball pen and Refills

Eight per cent
124

Photographic goods including Photographic enlargers, lenses, and plates and other component parts accessories required for use therewith including photographic chemicals, photographic paper and cloth.

Eight per cent
125

Photographic films

Eight per cent
126

Perambulators

Twelve per cent
127

Perfumery, perfumed oils and cosmetics of all varieties excluding Agarbaties, Dhup baties, Tooth Paste, Tooth Powder and Toilet soap but including –

Twelve per cent
( i)

Talcum and other powders for face and skin

 
(ii)

Snow and Creams of all descriptions and varieties excluding dental creams.

 
(iii)

Depilatories

 
( iv)

Blemish removers and beauty milk and cleaning milk

 

( v)

Hair dyes, hair darkners, hair spray, hair tonic, hair lotions and sampoo

 
( vi)

Pomade, brilliantine and vaseline.

 
(vii)

Lipstick, nail polish, eye liners and rougue; and

 
(viii)

After shave lotions and cream.

 
128

Prawn feed

Four per cent
129

Packing materials including gunny bags, HDPE bags, corrugated boxes and container

Four per cent
130

Products made out of siali/sal leaves

Eight per cent
131

Pulses other than horse gram (Koloth), Blackgram (Biri), Khesari, Greengram (Mung), Redgram/Hillgram (Arhar)/Kandula) and cuttings

Four per cent
132

Pumpsets upto 5 H.P. and spare parts thereof excluding non-power operated low lift hand pump and Krushak Bandhu pump operated manually or by animals.

Four per cent
133

Petrol

Twenty per cent
134

Pig Iron

Four per cent
135

Powerine

Twenty per cent
136

Plastic goods except those specified elsewhere in this notification.

Eight per cent
137

Polyster staple fibre and polyster filament yarn

Four per cent
138

Processed gem stone

Four per cent
139

Power Tiller and spare parts, component parts thereof

Four per cent
140

PVC pipes

Eight per cent

Provided that plastic/ PVC granules from which the pipe has been manufactur-ed has suffered tax under the Odisha Sales Tax Act, 1947.

141

Portable generator upto 5.0 KV

Eight per cent
142

Power operated agricultural implements/equipments/ machinaries and spare parts thereof

Four per cent
143

Precious stones like Diamonds, Rubbies and Pearls.

One per cent
144

Pure silk fabrics and pure silk cloth of handloom origin excluding pure silk fabrics and pure silk cloth of handloom origin made in Odisha

Twelve per cent
145

Photographic Films.

Eight per cent
146

Refractories

Eight per cent
147
  1. Rape Seed and Mustard.
Four per cent
 

1. Toria(Brassica campestris vartoria.)

 

2. Rai (Brassica juncea).

 

3. Jamba-Taramira (Eruca Satiya).

 

4. Sarson, yellow and brown (Brassica campestris var sarson).

 

5. Banarasi Rai or True Mustard (Brassicanigra)

(b)

Cotton seed (Gossypium spp).

(c)

Safflower (Carthanus tinctorius).

(d)

Red palm (Elaeis guinensis).

(e)

Sun flower (helianthus annus).

148

Rexin cloth

Eight per cent
149

Rice including broken rice

Four per cent.

Provided that when purchase tax has been levied on the paddy which has been converted to rice or broken rice sales tax payable on such rice shall be reduced by the amount of purchase tax paid on the paddy.

150

Record changers and component parts, spare parts and accessories thereof and records.

Twelve per cent
151

Refrigerators, air conditioning and cooling appliances and apparatus including room cooler and water cooler and component parts and accessories thereof.

Twelve per cent
152

Rectified spirit

Twenty per cent
153

Sal seed

Four per cent
154

Saree falls

Eight per cent
155

Scent extracted from Ketaki flower

Twelve per cent
156

Soap and detergent

Twelve per cent
157

Sewing machine

Eight per cent
158

Spices and condiments not specified elsewhere

Eight per cent
159

Silk goods excluding all mill made or power loom woven silk fabrics and silk cloth and Khadi silk cloth

Twelve per cent
160

Safety matches excluding handmade safety matches

Four per cent
161

Sanitary wares and fittings thereof including those made of plastic

Eight per cent
162

Sandal wood and black wood including sandal wood oil.

Twelve per cent
163

Sewing thread

Four per cent
164

Sound Transmitting equipment including telephone, EPABX, Intercom and components, spare parts and accessories thereof but excluding sound amplifying apparatus carried on person and adopted for use as a hearing aid.

Four per cent
165

Soda ash and Sodium bi-Carbonate

Eight per cent.
166

Sponge Iron

Four per cent
167

Spare parts, accessories and Component parts of motor vehicle/ Two/Three wheelers and Earthmoving machineries but excluding that of tractor and its trailer.

Eight per cent
168

Sugar candy

Eight per cent
169

Tractors, Harvestors and their attachments, spare parts, accessories and components thereof.

Four per cent
170

Toys, playing cards, equipments of all indoor games.

Eight per cent
171

Table cutlery including knives, forks and spoons

Twelve per cent
172

Taxi Fare meter

Eight per cent
173

Typewriter, calculator and teleprinter and their spare parts, component parts and accessories thereof.

Four per cent
174

Tabulating, cash registering, indexing, card punching, franking, public addressing machines, xerox and copier machines and duplicating machines and component parts, spare parts and accessories thereof.

Twelve per cent
175

Television Sets and VCRs

Twelve per cent
176

Tobacco, excluding those described in Column 3 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, Gudakhu and Panmasla with mixture of tobacco.

Four per cent
177

Tamarind when obtained from outside the State

Eight per cent
178

Turmeric when obtained from outside the State

Four per cent
179

Umbrella

Eight per cent.
180

Vegetables, fish and meat sold in sealed container

Four per cent
181

Voltage stabilizer

Twelve per cent
182

Vaccum flasks of all kinds including thermoses, thermic jugs, ice buckets or boxes urns and other domestic receptacles to keep food or beverages hot or cold and refills thereof.

Twelve per cent
183

Vanaspati Ghee (Hydrogenated Oil).

Four per cent
184

Wheat

Four per cent
185

Woollen goods including woollen yarn and thread but excluding mill made fabrics and khadi woollen goods.

Twelve per cent
186

X-ray films

Eight per cent
187

Horse gram (Kolatha), Black gram (Biri), Jowar, Khesari, Green gram (Muga), red gram, Hill gram (Arhar, Kandul), Suan, Gurji, Kangu, Ragi (Mandia), Maize (Maka) and Cuttings, when obtained from outside the State.

Four per cent
188

The following oil-seeds when obtained from outside the State :-

Four per cent
( i)

Groundnut or peanut (Arachis Hypogaea).

 
( ii)

Sesamum or Til (Sesamum Orientale),

 
(iii)

Soyabean (Glycine Soia),

 
( iv)

Linseed (Linum usitatissimum),

 
( v)

Castor (Ricinus Communnis),

 
( vi)

Coconut of all varieties excluding green coconut,

 
(vii)

Niger seed (Guizotia Ab yssinica),

 
(viii)

Mahua, illupai, Ippe (Madhuca Indica, M.Latifolia, Bassia Latifolia and Mahduca, Longifolia Syn. M.Longifolia),

 
( ix)

Karanja, Pongam, Honga (Pongamia Pinnata, Pinnata Syn. P.Glabra),

 
( x)

Punna, Undi (Colophyllum inophyllum),

 
( xi)

Kokum (Carcinta Indica),

 
(xii)

Tung (Aleurites Fordil and A. Montana),

 

(xiii)

Neem, Vepa(Azastrachta indica),

 
(xiv)

Kusum (Schleicheru Oleosa Syn. S.Trijuga)

 
189

All others goods

Twelve per cent

Note 1. :

    1. The amount of tax payable in respect of goods specified in Sl. Nos.1, 11,12,13,14,17,28,30,56,58,65,68,69,76,87,92,107,119,127,134,136,138,156,180,181 and 183 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 as well as in Sl. Nos. 21,32,46,74,101,108 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.

Note 2. : The set off of tax as provided in Note - 1 above shall be regulated subject to the following conditions :-

    1. The amount of set off claimed shall be limited to the OST payable on sale of finished products manufactured out of such raw materials and consumables.
    2. The amount of set off claimed against payment of tax under the Odisha Entry Tax Act, 1999 shall be limited to the OST payable on sale of such goods.
    3. In respect of goods exigible to tax on sale turnover the amount of O.S.T. realised separately from the dealer on the body of the purchase invoice in respect of the purchases from the registered dealers during a particular year shall be eligible for computation of the amount of set off to which the dealer shall be entitled, during the same year. It is the responsibility of the dealer for proper custody of those purchase invoices to facilitate verification by Sales Tax Officer.
    4. While completing assessment excepting assessment under sub-section (1) of section 12 of the Odisha Sales Tax Act, 1947, the Sales Tax Officer or Assistant Sales Tax Officer as the case may be shall examine the records of the dealer and determine the amount of set off to which the dealer is entitled. In the event it is found that the dealer had availed of set off in excess of the amount to which he is entitled the dealer shall be required to file a corrected claim for set off alongwith revised return within a reasonable time. If it is so required by the STO the dealer shall furnish a statement showing dealerwise list relating to value of purchase of raw materials and consumables purchased during the relevant year and tax paid on the same.
    5. In case the dealer claims inadmissible set off deliberately on false documents or without supplying any documents as in (iii) above then the entire claim of set off during the year in question shall be disallowed after giving the dealer a reasonable opportunity of being heard.
    6. In case a dealer sells a part of his finished products in the course of inter-State trade or commerce or disposes in a way other than sale in Odisha the set off allowed in respect of tax payable on sale effected in side the State of Odisha shall be reduced proportionately.

[No.14687-CTA-37/2001(pt)-F.]

By order of the Governor

                                                                                                                         K.C. PARIJA

Deputy Secretary to Government

 


The 31st March, 2001.

S.R.O. No. 150/2001. 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 April, 2001, to the notification of the Government of Odisha in the Finance Department No.20206-CTA-14/76-F., dated the 23rd day of April, 1976, as amended from time to time, namely : -

AMENDMENTS

In the Schedule to the said notification, -

    1. after serial No.1-A, the following new serial and entries shall be inserted under appropriate columns, namely : -
    2. (1) (2) (3)

      "2. Bran other than rice bran ..";

    3. after serial No.6, the following new serial and entries shall be inserted under appropriate columns, namely : -
    4. (1) (2) (3)

      "6-A. Curd, Lasi and butter milk Except when sold in sealed container ";

    5. after serial No.22, the following new serial and entries shall be inserted under appropriate columns, namely : -
    6. (1) (2) (3)

      "22-A. Mill made and powerloom ..";

      woven silk fabric and silk

      cloth

    7. for the words "and acquatic" appearing at the end in column (2) against serial No.30-D, the words "and acquatic excluding prawn feed" shall be substituted; and
    8. the words "including plates made out of them" appearing at the end in column (2) against serial No.36-F shall be omitted.

[No.14688-CTA-37/2001(pt)-F.]

              By order of the Governor

                                                                                                 K.C. PARIJA

Deputy Secretary to Government


 The 31st March, 2001.

S.R.O. No. 151/2001. 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 April, 2001, 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 : -

AMENDMENT

In the Schedule to the said notification, -

    1. after serial No.10, the following new serial and entries shall be inserted under appropriate columns, namely : -

(1) (2) "10-A. Ketaki flower."; and

(ii) after serial No.15, the following new serial and entries shall be inserted under appropriate columns, namely : -

(1) (2) "15-A. Rice bran.".

[No.14689-CTA-37/2001(pt)-F.]

By order of the Governor

K.C.PARIJA

Deputy Secretary to Government

 


The 31st March, 2001.

S.R.O. No.152/2001. 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 April, 2001, to the notification of the Government of Odisha in the Finance Department No.12528-CTA-62/82-F., dated the 22nd Mach, 1982, as amended from time to time, namely : -

AMENDMENT

In the Schedule to the said notification, -

 

    1. for the words "Ten per cent" appearing in column (3) against serial Nos. 2 and 19, the words "Eight per cent" shall be substituted against each serial.
    2. after serial No.10, the following new serial and entries shall be inserted under appropriate columns, namely : -
    3. (1) (2) (3)

      "10-A. Ketaki flower .. Four per cent".

    4. after serial No.15, the following new serial and entries shall be inserted under appropriate columns, namely : -

(1) (2) (3)

"15-A. Rice bran .. Four per cent".

[No.14690-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government

 


The 31st March, 2001.

S.R.O. No. 153/2001. 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 notify that, with effect from the 1st April, 2001, 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. Adhesives
    2. Khara, Bhujia, Mixture, Sweets of all varieties.
    3. Moulded luggage and soft luggage cases made of plastic.
    4. Pen, Ball Pen and Refills.
    5. Shaving Brush and Shaving Cream.
    6. Blue both in liquid and powder form of any brand including Robin Blue used for brightening of washed clothes.
    7. Bleaching Powder.
    8. Sauces and Ketchup of all types.
    9. Noodles of all varieties.
    10. Ink.
    11. Hair removers.
    12. Plastic mats.
    13. Domestic electrical appliances including Press Iron, Mixer Grinder, Hair Dryers, Electrical Shavers, Rice Cookers, Vacuum Cleaner, Kettle, Ovens, Microwave Oven, Washing Machine.
    14. Steam Iron, Hand Mixers Juicers.
    15. Plastic granules, Polythene bags, P.V.C. Pipes, re-processed granules and plastic ropes.
    16. Steel racks.
    17. Spare parts, component parts and accessories of earth moving machinery.
    18. Polyster staple fibre and filament yarn.
    19. Prawn feed.
    20. Bone meal.
    21. Fire wood.
    22. Aluminium wires, bars, sheets, coils, utensils and conductors (A.C.S.R), Aluminium extrusion product like rods, pipes, angles and flaps.
    23. 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.
    24. Saree falls.
    25. Earth moving machineries, that is to say, bulldozers, crawlers, tractors, shovels and wheeled loaders, scrappers, dumpers, tippers, motor graders.
    26. V.C.R, V.C.P, Fax.
    27. Spare parts and accessories of motor vehicles and Two/Three wheelers and earth moving machineries.
    28. Batteries (wet cell).
    29. Cellular phones.
    30. Carpets, Kalin and Galicha.
    31. Dictaphone and other similar apparatus for recording sounds, component parts, spare parts and accessories thereof .
    32. Embroidery.
    33. Furniture including wooden, aluminium, plastic, moulded, iron and steel furniture and almirah.
    34. Coloured matches.
    35. Fur and Skin with Fur and articles of personal and domestic use made thereof.
    36. Glass ware and China clay goods.
    37. Ladies hand bags and other types of vanity bags made of leather, imitation leather or plastic or similar substances.
    38. Parasols and fittings thereof.
    39. Photographic enlargers, lenses, and plates and other component parts, accessories required for the therewith including photographic chemicals, photographic paper and cloth.
    40. Cinematographic, photographic and X-Ray films.
    41. Sanitary wares and fittings thereof including those made of plastic.
    42. Toys, playing cards and equipments of games.
    43. Table cutleries including knives, forks and spoons.
    44. Vacuum flasks of all kinds including thermoses, thermic jugs, ice buckets or boxes urns and other domestic receptacles to keep food and beverages hot or cold and refills thereof.
    45. Gold and Silver bullion.
    46. Rectified spirit.
    47. Rexin cloth.
    48. Scent.
    49. Cashew kernel.
    50. Vegetables, fish and meat sold in sealed containers.
    51. Artificial dentures.
    52. Rice bran.
    53. Hosiery goods.
    54. Readymade garments.
    55. Cotton velvets and velveteens.
    56. Crude oil.
    57. Kalajira, dry chillies and tejpatra.
    58. Tobacco, excluding those described in column(3) of the First Schedule to the Additional Duties of Excise(Goods of Special Importance) Act 1957, Gudakhu and Panmasala with mixture of tobacco.
    59. Khandasari sugar.
    60. Leather cloth, cotton fabrics, rubberised water proof fabrics used for book binding.
    61. Computers and spare parts and I.T. Products as specified under serial No. 31 of the Schedule to Finance Department Notification No.14687/F., dated 31.3.2001.
    62. Leather goods including footwear of all varieties.
    63. News print.
    64. Perfumery, perfumed oil and cosmetics of all varieties including Talcum powder, depilatories, blemish remover, beauty milk, cleaning milk, hair dye, hair spray, hair tonic, hair darkner lotion lipstic, pomade, brilliantine and vaseline, nail polish, eyeliner, rogue and after shave lotion.
    65. Power tiller and spare parts and component parts thereof.
    66. Agricultural Implements of all kinds.
    67. Cotton seed, safflower, red palm, Sun flower and Sal seed.
    68. Cotton rope, Jute rope, Sisal and other fibre ropes.
    69. Sodium bicarbonate.
    70. Sponge iron.
    71. Taxi fare metre
    72. Umbrella
    73. Spare parts of cycle and cycle rickshaw, pump sets, generators, agricultural implements and other machinery not specified elsewhere in this notification.
    74. Spices and condiments not specified elsewhere in this notification.
    75. Jute products including jute twine.
    76. Sanitary napkins, Baby napkins etc.
    77. Wielding rods
    78. Cuddapa stones and other decorative stones.
    79. Cooler stand
    80. Optical whitener, whitener etc.
    81. Non-ferrous Metal

 

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

Provided that any such goods on which in the series of sales by successive dealers, tax is leviable at the first of sale before its use in the execution of works contract shall continue to be taxed at the point at which the first of such sale effected.

 

[No.14691-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001

S.R.O. No.154/2001. 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 amendments, with effect from the 1st April, 2001, to the notification of the Government of Odisha in the Finance Department No. 44987-CTA-105/89-F., dated the 22nd December, 1989, namely :-

 

AMENDMENT

In the said notification,-

    1. for the entry appearing in column (2) against serial no.1, the following entry shall be substituted, namely :-
    2. "Iron and Steel as defined in section 14 (iv) of the Central Sales Tax Act, 1956 except when sold to Odisha Small Industries Corporation Ltd. against declaration in Form XXXIV";

    3. for the entry appearing in column (2) against said No. 8, the following entry shall be substituted, namely :-

"Aluminium ingot except when sold to Odisha Small Industries Corporation Ltd. against declaration in Form XXXIV" ; and

(iii) after the words "paints" appearing in the opening portion in column (2) against serial no. 12, the words "except when sold to Odisha Small Industries Corporation Ltd. against declaration in Form XXXIV" shall be inserted.

[No.14692-CTA-37/2001(pt)-F.]

By order of the Governor

   K.C.PARIJA

    Deputy Secretary to Government


The 31st March, 2001

S.R.O. No.155/2001. 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 April, 2001, to the notification of the Government of Odisha in the Finance Department No. 5282-CTA-115/98-F., dated the 8th February, 1999, namely :-

AMENDMENT

In the said notification, for the entry appearing against the serial No. 2, the following entry shall be substituted, namely :-

"Hand pumps used for tube-well including Mark-II hand pump except when sold to Odisha Small Industries Corporation Ltd. against declaration in Form XXXIV".

[No.14693-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


 The 31st March, 2001

S.R.O. No. 156/2001.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 April, 2001, to the notification of the Government of Odisha in the Finance Department No. 27991-CTA-67/95-F., dated the 14th July, 1995, namely :-

AMENDMENT

In the said notification, after the words "Foreign Liquor including India Made Foreign Liquor and Beer", the words "except when sold to the Odisha State Beverage Corporation against declaration in Form XXXIV" shall be inserted.

[No.14694-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001

S.R.O. No.157/2001. 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 notify that, with effect from the 1st April, 2001, the sale of the following goods in the series of sales by successive dealers, be taxed at the point at which the second of such sale is effected subject to the condition that the first seller produces declaration in Form XXXIV obtained from the purchasing dealer.

    1. Aluminimum ingots when sold to Odisha Small Industries Corporation Ltd.
    2. Aluminium wire rod and conductors when sold to Odisha Small Industries Corporation Ltd.
    3. Hand pump used for tube-well including Mark-II hand pumps when sold to Odisha Small Industries Corporation Ltd.
    4. Paints when sold to Odisha Small Industries Corporation Ltd.
    5. Foreign Liquor including India Made Foreign Liquor (IMFL) and beer when sold to Odisha State Beverage Corporation Ltd.

 

[No.14695-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001.

S.R.O. No. 158/2001. 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 direct that, with effect from the 1st April, 2001, all the previous notifications issued by the State Government in Finance Department under section 8 of the said Act shall, so far they relate to notifying sale of goods in a series of sales by successive dealers to be taxed at the point at which the first of such sale is effected, be subject to the condition that goods (whether as goods or in some other form) involved in sales through works contract shall be subject to tax at the last point in a series of sales by successive dealers :

Provided that any such goods on which, in the series of sales by successive dealers, tax is leviable at the first of sale before its use in the execution of works contract shall continue to be taxed at the point at which the first of such sale effected.

[No.14696-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government


The 31st March, 2001.

S.R.O. No.159/2001. In exercise of powers conferred by sub-section (1) of section 5 read with clause (AA) of sub-section (2) 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 April, 2001, to the notification of the Government of Odisha in the Finance Department No.32008-CTA-116/95-F., dated the 18th August, 1995 prescribing rate of tax in respect of "works contract", namely :-

AMENDMENT

In the said notification, the following condition shall be added at the end, namely : -

"Condition - The portion of the turnover of the works contract equaling the purchase value of the goods purchased by the dealer for use in works contract free of tax or at concessional rate of tax against declaration in forms prescribed under the Odisha Sales Tax Act, 1947 or the Central Sales Tax Act, 1956 shall be taxed at the rate applicable for sale of such goods under the Odisha Sales Tax Act, 1947.".

 

[No.14697-CTA-37/2001(pt)-F.]

By order of the Governor

K.C. PARIJA

Deputy Secretary to Government

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