TMI BlogList of dealers exempted from paying tax on sale of goods - THE FIFTH SCHEDULE - (See Section 6)X X X X Extracts X X X X X X X X Extracts X X X X ..... CONDITIONS (a) The canteens shall sell the goods - (i) exclusively to members of the Armed Forces, or (ii) both to members of the Armed Forces and to other persons (but not exclusively to other persons) provided that such canteens are registered under the said Act and their registration number, name and address is mentioned in the bill or cash memorandum. (b) The sale by the canteen in respect of which exemption under the Fifth Schedule above referred to is claimed shall be of goods obtained from the Canteen Stores Department, the sale price of which is fixed by the Quarter Master General, Army Headquarters, New Delhi. (c) Where any goods are purchased b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and cameras of value exceeding ₹ 250. (f) Washing machines. (g) Room air convectors and air circulators. (h) Voltage stabilizers, inverters and transformers. (i) Transmission towers. (j) Electronic toys and games. (k) Video CD and DVD Players. (l) ACSR Conductors. 3. Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd almirahs. 14.(a) Light Diesel oil/high speed Diesel. (b) Kerosene oil sold through modes other than fair price shop. 15. Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. 16. Leather goods, excepting footwear, belts and sports articles made of leather. 17. Furniture including iron and steel and moulded furniture, but excluding wooden furniture. 18. Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam. 19. Furs and skins with fur and articles made therefrom includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40. Pan Masala and Gutkha. 41. All kinds of preserved food articles when sold in sealed containers. 42. Lubricants including all kinds of non petroleum lubricants. 43. Imported Vanaspati. 2 [ 2. Ramakrishna Mission, Ramakrishna Ashram Marg, New Deihi-1l0055 (only for sale of cassettes, CDs and laminated photos prepared by the mission) subject to the condition that-the Ramakrishna Mission shall not be entitled to claim input tax credit on the purchases made by it. ] ****** ----------------------------------------------- Notes:- 1. Inserted vide Notification No.F.101(328)/2005-Fin.(A/Cs)(i)/1099, Dated 02.06.2005 w.e.f. 02.06.2005. 2. Inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
