The West Bengal Sales Tax - Schedules
SCHEDULE VIIIA : GOODS ON SALE OF WHICH TAX IS LEVIABLE AT THE RATE FIXED IN COLUMN (3), OR IN COLUMN (4) WHEN PROVISIONS OF SECTION 17(2A) APPLY, AGAINST THE CORRESPONDING ENTRY OF SUCH GOODS IN COLUMN (2), OF THIS SCHEDULE.

SCHEDULE VIIIA

[See Section 17(1)(gg) and section 17(2A)]

Goods on sale of which tax is levied at te rate fixed in column (3), or in solumn (4) when provisions of section 17(2A) apply, against the corresponding entry of such goods in column (2), of this Schedule

Sl. No.	Description of goods	Rate of tax (per centum) [See section 17(1)(gg)]		Rate of tax (per centum) [See section 17(2A)]
(1)	(2)	(3)		(4)
		(a)	(b)
		When sold to registered dealers	When sold to others
1.	Clocks, time pieces and watches of all types and part thereof and watch straps.	Eight	Twelve	Four
2.	Furniture, almirahs, and safes, made wholly or principally of aluminium, stainless steel, iron and steel.	Two	Twelve	Ten
3.	Marble, granite, black stone, cuddappa stone, kota stone and any other natural stone, and articles (including tiles) made thereof	Eight	Twelve	Four
6.	Video cassette tape, audio cassette tape	Eight	Twelve	Four
7.	Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of wires and cables, holders, plugs, sockets switches, cappings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards electrical relays, single phasing preventors, wooden plugs, lighting arrestors, electrical earthenware and porcelain ware, circuit breakers, starters, power supply indicators, winding wires and strips, jointing materials, fitting elements, general lighting system (G.L.S.) lamps, chandeliers and their shades, protectors, stands, fixtures, fittings, battens, brackets, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms, and parts and accessories of such goods other than those specified elsewhere in this schedule or any other schedule	Three	Eight	Five
8.	Footwears of all descriptions including hawai chappals, chappals and sandals made of plastic	Five	Eight	Three
9.	Jute goods, except those specified in any other schedule	Two	Four	Two
10.	Fancy leather goods, that is to say brief-case, attache case, ornamented vanity bag and hand bag made of leather	Eight	Twelve	Four
11.	Hardware goods, that is to say,- (i) Barbed wire; (ii) Wire net including perforated metal sheets; (iii) Wire mesh; (iv) Brackets; (v) Hinges; (vi) Hooks and eyes; (vii) Nails; (viii) Door closer including automatic door closer; (ix) Screw studding; (x) Sand paper and emery paper and emery cloth; (xi) Hoops; (xii) Stone for polishing floor; (xiii) Pin; (xiv) Fastner including hex bolt; (xv) Cleat; (xvi) Stone for sharpening carpenter's equipments; (xvii) Iron pan (kadai, tawa or chatoo) ; (xviii) Iron gamala (chuno kadai); (xix) Hamal-Dista; (xx) Chains for domestic and pet animals; (xxi) Carraige bolts; (xxii) Curtain rod and string; (xxiii) Revolving chair machine; (xxiv) Hangers other than those made of plastic; (xxv) Machine screws; (xxvi) Handles made of brass and other materials; (xxvii) Knobs; (xxviii) Buckles of all varieties; (xxix) Shoe strings; (xxx) Shoe eyelets; (xxxi) Brass rings; (xxxii) Roofing screws, bottle screws, straining screws; (xxxiii) L-lock bolts; (xxxiv) J-lock bolts; (xxxv) Rat traps; (xxxvi) Rings; (xxxvii) Aldraps; (xxxviii) Hash bolts and door bolts; (xxxix) Pick axes; (xl) Iron oven commonly known as unan or chula; (xli) Galvanised iron bucket; (xlii) Flats; (xliii) Angles; (xliv) Plaster mesh; (xlv) Clamps of all varieties; (xlvi) Draw locks, almirah locks, cupboard locks, and box locks, but excluding door (xlvii) Locks and padlocks; (xlviii) Other fittings of door window, or furniture, made of base metal or alloys; (xlix) Sockets; (l) Gun metal fittings; (li) Steel wool; (lii) Thimbles; (liii) Tile polishing blocks and rubbing bricks; (liv) Metal mesh; (lv) Polypropylene rope and nylon rope.	Three	Eight	Ten
12.	Ready made garments (other than hosiery goods and garments made of khaddar or khadi) including necktie, bow and collar but excluding those specified in any other Schedule	Three	Four	One
13.	Tea	One	Eight	Seven
14.	Sanitary wares and sanitary fittings excluding those made of plastic or other synthetic substances	Eight	Twelve	Four
15.	Cast iron casting	Three	Eight	Five
16.	Food made from soyabean, commonly known as soya food	Two	Seven	Five
18.	Bricks	Eight	Ten	Two
21.	Hosiery goods of all varieties and description	One	Four	Three
22.	Cotton yarn (excluding cotton yarn in hank and cotton hosiery yarn) and all non cotton yarns except those specified elsewhere in this Schedule or in any other Schedule.	Two	Four	Two