SCHEDULE I
[See sub-section (1) of section 8]
GOODS EXEMPT FROM TAX
1. Plough including disc-plough, 2.Teeth of the plough, 3. Harrow, 4.Cultivator, 5.Seed drill, fertilizer drill, seed-cum-fertilizer drill, 6.Tiller with or without seeding attachment, 7. Land-leveller or scoop, 8.Chaff cutters and their parts (except bolts, nuts and springs), 9. Axles and rims of animal-driven vehicles, 10. Persian wheel and spare parts, 11. Roller, 12. Yoke, 13. Planter, 14. Plank or float, 15. Ridger, 16.Ditcher, 17. Bund former, 18.Thrasher or palla, 19. Transplanter, 20. Reaper, 21.Mower, 22.Sugar cane crusher, 23. Cane juice boiling pan and grating, 24. Cart.
Explanation - For the purpose of this entry 'Khadi' means any cloth woven on handloom from yarn handspun in India.
(i) Gobar Gas Holder,
(ii) Guide Frame for Gobar Gas Holder and
(iii) Gobar Gas Burner.