Collection of sales tax on the basis of printed retail price

Following is Third Schedule to Sales Tax in which consumer items are mentioned for collection of sales tax on the basis of printed retail price:

  • Fruit juices and vegetable juices.
  • Ice Cream.
  • Aerated waters or beverages.
  • Syrups and squashes.
  • Cigarettes.
  • Toilet soap
  • Detergents
  • Shampoo
  • Toothpaste
  • Shaving cream
  • Perfumery and cosmetics.
  • Tea
  • Powder drinks
  • Milky drinks
  • Toilet paper and tissue paper
  • Spices sold in retail packing bearing brand names and trade marks
  • Shoe polish and shoe cream
  • Fertilizers
  • Cement sold in retail packing
  • Mineral/bottled water
  • Household electrical goods, including air conditioners, refrigerators, deep freezers, televisions, recorders and players, electric bulbs, tube-lights, electric fans, electric irons, washing machines and telephone sets.
  • Household gas appliances, including cooking range, ovens, geysers and gas heaters.
  • Foam or spring mattresses and other foam products for household use.
  • Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing
  • Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing.
  • Storage batteries excluding those sold to
  • Automotive manufacturers or assemblers
  • Tyres and tubes excluding those sold to automotive manufacturers or assemblers
  • Motorcycles
  • Auto rickshaws
  • Biscuits in retail packing with brand name
  • Tiles
  • Auto-parts, in retail packing, excluding those sold to automotive manufacturers or assemblers.

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