The Delhi Sales Tax Act, 1975

THE FIRST SCHEDULE

[See section 4 (1) (a)]

1. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes, accessories, component

parts and spare parts of motor vehicles and motor bodies.

2. Motor cycle and motor and cycle combinations, motor scooters, motorettes and tyres and tubes, and

accessories, component parts and spare parts of motor cycles, motor scooters and motorettes.

3. Refrigerators, air-conditioning and other cooling appliances and apparatus including room coolers

and water coolers and component parts, spare parts and accessories thereof.

4. Wireless reception instruments and apparatus, radios and radio-gramophones, television sets,

accumulators, amplifiers and loudspeakers and spare parts, component parts and accessories thereof, and

electrical valves.

5. Cinematographic equipment including cameras, projectors and sound recording and reproducing

equipment, and spare parts, component parts and accessories required for use therewith, and lenses, films

and cinema carbons.

6. Photographic and other cameras and enlargers, lenses, films and plates, paper and other component

parts, spare parts and accessories required for use therewith including photographic chemicals and

photographs but excluding X-ray apparatus and films, plates, photographic chemicals and other

equipment required for use with the X-ray apparatus and component parts, spare parts and accessories

thereof.

7. All clocks, time pieces, watches, electrical time switches and mechanical timers and component

parts, spare parts and accessories thereof.

8. All arms including rifles, revolvers, pistols and ammunition for the same, and component parts,

spare parts and accessories thereof.

9. Cigarette cases and lighters.

10. Dictaphone, tape-recorders and other similar apparatus for recording sound and component parts,

spare parts and accessories thereof.

11. Sound transmitting equipment including telephones and loudspeakers and component parts, spare

parts and accessories thereof but excluding sound amplifying apparatus carried on the person and adapted

for use as a hearing aid.

12. Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and

addressing machines, teleprinters and duplicating machines and component parts, spare parts and

accessories thereof.

13. Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.

14. Gramophones, record players, record changers and component parts, spare parts and accessories

thereof and records and needles.

15. All electronic and electrical goods other than torches, torch cells and filament lighting bulbs.

16. Table cutlery including knives and forks, but not including spoons.

17. All types of sanitary goods and fittings.

18. (i) All goods made of glass but not including plain glass panes, optical lenses, hurricane lantern

chimneys, phials, clinical syringes, thermometers, bangles and scientific apparatus and instruments made

of glass.

(ii) Glazed earthenware.

(iii) Chinaware, including crockery.

19. Vacuum flasks of all kinds (including  thermoses,  thermic  jugs,  ice  buckets  or  boxes,  urns

and other domestic receptacles to keep food or beverages hot or cold) and refills thereof.

20. Liquor (foreign liquor and Indian-made foreign liquor).

21. Picnic set sold as a single unit.

22. Iron and steel safes and almirahs.

23. Motor spirit, high speed diesel oil, aviation gasoline, aviation turbine fuel and all other varieties of

fuel for motor vehicles and aircrafts.

24. Cosmetics, perfumery and toilet goods including shampoos but not including soap, tooth brush,

tooth paste, tooth powder and kumkum.

25. Leather goods excepting footwear, belts and sports articles made of leather.

26. Furniture including iron and steel furniture.

27. Sheets, cushions, pillows, mattresses and other articles made from foam rubber or plastic foam or

other synthetic foam.

28. Furs and articles of personal or domestic use made therefrom.

29. Articles and wares made of stainless steel excluding safety razor blades and surgical instruments

or parts of industrial machinery and plant.

30. Perambulartors.

31. Plastic, celluloid bakelite and goods and goods made of similar other substances but not including

such goods of value not exceeding thirty rupees per piece.

32. Fireworks including coloured matches.

33. Lifts whether operated by electricity or hydraulic power.

34. All types of glazed and vitrum tiles, mosaic tiles, laminated sheets like Sun mica, Formica, etc.

THE SECOND SCHEDULE

[See section 4 (1) (b)]

1. Coal including coke in all its forms.

2. Cotton as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

3. Iron and steel as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

4. Jute as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

5. Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

6. Hides and skins, whether in a raw or dressed state.

7. Cotton yarn as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956), and cotton

thread.

THE THIRD SCHEDULE

(See section 7)

1. All cereals and pulses including all forms of rice and their brans and cooked dal.

2. Flour including atta, maida, besan and suji.

3. Chapaties, paranthas, stuffed paranthas, puries, stuffed puries, kulchas, nans and bhaturas and

bread (double roti).

4. Meat and fish other than canned, preserved, processed, dried, dehydrated or cooked.

5. Fresh eggs.

6. Vegetables, green or dried (except when sold in sealed containers) and vegetables seeds.

7. Fruits other than dry fruits or canned, preserved, dried or dehydrated fruits.

8. Sugar as defined in the Central Excises and Salt Act, 1944 (1 of 1944).

9. Salt.

10. Fresh milk (whole or separated) including boiled and sugared milk.

11. Edible oils produced in indigenous kohlu or ghani (without employing electricity or any other

power at any stage) when sold by the person owning such indigenous kohlu or ghani and dealing

exclusively in the production of edible oils by such indigenous kohlu and ghani.

12. Dahi and lassi.

13. All varieties of cotton fabrics, rayon or artificial silk fabrics and woollen fabrics.

Explanation.—The expression “cotton fabrics”, “rayon or artificial silk fabrics” and “woollen fabrics”

shall have the same meanings as are, respectively assigned to  them in  the  Central  Excises and  Salt

Act, 1944 (1 of 1944).

14. Books and periodicals, maps, educational charts, instruments boxes used by students and

educational globes and instruments, such as instruments used in mechanical drawing and biology, used by

students.

15. Fuel wood and charcoal.

16. School exercise and drawing books.

17. Agricultural implements including chaff cutters and persian wheels or parts thereof and electric

motors including monoblock pump sets of 3 to 7

horse power.

18. Cattle feeds, including fodder and poultry feeds.

19. Electric energy.

20. Fertilizers.

21. Water but not aerated water or mineral water or water sold in bottles or sealed containers.

22. Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944).

23. (i) Country made shoes (Juties). When manufactured—

(ii) Cane and bamboo handicrafts. (a) without the use of power, and

(iii) Earthen wares made by

Kumhars.

(b) at a place other than a factory as defined in the

Factories Act, 1948 (63 of 1948) and sold either by

the maker himself or by any member of his family or

by a cooperative society consisting wholly of the
makers of such articles.

24. Charkha, takli and charkha accessories.

25. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons (excluding colour

pencils), foot-rules of the types used in schools and kalams (pens used for takhties).

26. Betel leaves including prepared pans.

27. Pesticides for plant protection.

28. Plant protection machines.

29. Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection

of Name) Act, 1950 (78 of 1950).

30. Condoms.

31. Blood for transfusion that is to say fresh human blood or plasma, liquid or dried.

32. Handspun yarn.

33. Achar and muraba except when sold in sealed containers.

34. Scientific goods including scientific glass goods, geometrical and drawing goods used in Schools

and Colleges for teaching and for use by students.

35. Livestock including poultry.

36. Cotton paddings.