SCHEDULE A
[See section 21]
Goods on sale of which no tax is payable
(ii) Products like pit loom, frame loom, paddle driven semi-automatic loom, warping drum and bobbin, used in production of khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959 (West Ben. Act XIV of 1959).
(iii) Readymade garments of value, whether printed or otherwise, not exceeding rupees fifty per piece, when sold from a Hat
(i) Tabla, khol, dhol, pckhwaj, mridanga, dhak, madal and dugdugi;
(ii) Flute;
(iia) Harmonium;
(iii) Jaltaranga; and
(iv) Ghungru.
(ii) Solar fans, solar lights, solar water heaters, solar pumps and solar lanterns, which run on electricity generated by photovoltaic devices.
(ii) Cotton textile fabrics, coated, covered, impregnated or laminated with plastics, mosquito net fabrics, and mosquito nets commonly known as mashari, when such fabrics or nets are manufactured or made in India.
Explanation.- The expression "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.;
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container.