Schedule G effective upto 31st March, 2005
Goods exempted from payment of tax under section 5 of the Act
(a) Any foreign or commonwealth diplomatic Mission,
(b) Any officer of the United Nations or any specialized agency thereof like UNICEF:
Provided that in case of any sale, the dealer claiming exemption in this behalf producing the certificate issued by the Commissioner or Officer concerned, sealed and authenticated in the prescribed forms.
"Certified that goods covered by the voucher(s) / cash memos mentioned below were purchased for the officials use of the Embassy / Legation / High Commission / Office of . . . . . . . . . . . . . . . . . . . . .
Provided further that the office copy of the voucher(s)/ memo(s) issued on account of such sale bears the name and address of the Mission or office to whom the sale was made and also the name and signature of the Mission or of the person receiving the goods on behalf of the Mission or office.
1/ A printing press unit with one printing machines Rs. 300/-P.A.
2/ A printing press unit with two printing machines Rs. 500/- P.A.
3/ A printing press unit with three or more machines Rs. 1000/- P.A.
Note: The fee prescribed shall be paid by the person running printing press / bandsaw within 20 days from the beginning of the financial year to which exemption pertains. In case the exemption fee is not paid within the specified time, the band saw owners shall have to deposit penalty in addition to the prescribed fee at the rates given below:
Provided the if any of the above referred goods are manufactured as finished good within the State of Jammu and Kashmir by an Industrial Unit covered by any other notification, the same shall continue to be governed, for purpose of exemption from payment of sales tax on finished goods under such notification.
Provided further that registered small, medium and large scale Industrial unit already availing the exemption under entry 80 of SRO 135 dated: 29-03-1989, as it existed befor the issuance of this notification, shall continue to avail the same for further period of their entitlement.