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Andhra Steel Corporation Ltd. vs The Commercial Tax Officer, ... on 10 December, 1981
The State Of Andhra Pradesh vs Nav Swadeshi Oil Mills on 3 November, 1987
Itc Limited vs Deputy Commissioner (Ct), Guntur ... on 20 June, 2002
M/S. K.G.F. Cottons (P) Ltd. ... vs The Assistant Commissioner (Ct) ... on 4 March, 2015
Andhra Steel Corporation Ltd. vs Commercial Tax Officer, Company ... on 13 February, 1985

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Central Government Act
Section 14 in the Central Sales Tax Act, 1956
14. Certain goods to be of special importance in inter-State trade or commerce.—It is hereby declared that the following goods are of special importance in inter-State trade or commerce:— 1[
(i) cereals, that is to say,—
(i) paddy (Oryza sativa L.);
(ii) rice (Oryza sativa L.);
(iii) wheat (Triticum vulgar, T. compactum, T. sphaerococcum, T. durum, T. aestivum L. T. dicoccum);
(iv) jowar or milo (Sorghum vulgare Pers);
(v) bajra (Pennisetum typhoideum L.);
(vi) maize (Zea mays D.);
(vii) ragi (eleusine coracana Gaertn.);
(viii) kodon (paspalum scrobiulatum L.);
(ix) kutki (Panicum miliare L.);
(x) barley (Hordeum vulgare L.);] 2[3[(ia)] coal, including coke in all its forms, but excluding charcoal: Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972) this clause shall have effect subject to the modification that the words “but excluding charcoal” shall be omitted;]
(ii) cotton, that is to say all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste; 4[(iia) cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 5[58.06,] 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Exercise Tariff Act, 1985 (5 of 1986);] 6[(iib) cotton yarn, but not including cotton yarn waste;] 7[(iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:—
(1) decantation;
(2) de-salting;
(3) dehydration;
(4) stabilisation in order to normalise the vapour pressure;
(5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;
(7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance;] 8[(iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines. Explanation.—For the purposes of this clause, “scheduled airlines” means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service;]
(iii) hides and skins, whether in a raw or dressed state; 9[(iv) iron and steel, that is to say,—
(i) 10[pig iron, sponge iron and] cast iron including 11[ingot moulds, bottom plates], iron scrap, cost iron scrap, runner scrap and iron skull scrap;
(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) skelp bars, tin bars, sheet bars, hoe-bar and sleeper bars;
(iv) steel bars (rounds, rods, squares, flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths;
(v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z-sections or any other rolled sections);
(vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition;
(vii) Plates both plain and chequered in all qualities;
(viii) discs, rings, forgings and steel castings;
(ix) tools, alloy and special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull, turnings and borings;
(xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings;
(xii) tin-plates, both hot dipped and electrolytic and tinfree plates;
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers—heavy and light crane rails;
(xiv) wheels, tyres, axles and wheels sets;
(xv) wire rods and wires—rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
(xvi) defectives, rejects, cuttings, or end pieces of any of the above categories;] 12[(v) jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa—Varaltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;] 13[(va) liquified petroleum gas for domestic use;] 14[(vi) oilseeds, that is to say,—
(i) groundnut or peanut (Arachis hypogaea);
(ii) sesamum or til (Sesamum orientale);
(iii) cotton seed (Gossypium Spp);
(iv) soyabean (Glycine seja);
(v) rapeseed and mustard—
(1) torta (Brassica campestris var toria);
(2) rai (Brassica juncea);
(3) jamba—taramira (Eruca Satiya);
(4) sarson, yellow and brown (Brassica campestris var sarson);
(5) banarasi rai or true mustard (Brassica nigra);
(vi) linseed (Linum usitatissimum);
(vii) castor (Ricinus communis);
(viii) coconut (i.e., Copra excluding tender coconuts) (cocosnucifera);
(ix) sunflower (Helianthus annus);
(x) nigar seed (Guizotia abyssinica);
(xi) neem, vepa (Azadirachta indica);
(xii) mahua, illupai, ippe (Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia);
(xiii) karanja, pongam, honga (Pongamia pinnata syn. P. Glabra);
(xiv) kusum (Schleichera oleosa, syn. S. Trijuga);
(xv) punna, Undi (Calophyllum inophyllum);
(xvi) kokum (Carcinia indica);
(xvii) sal (Shorea rebusta);
(xviii) tung (Aleurites fordii and A. montana);
(xix) red palm (Elaeis guinensis);
(xx) safflower (Carthanus tinctorius);] 15[(via) pulses, that is to say,—
(i) gram or gulab gram (Cicerarietinum L.);
(ii) tur or arhar (Cajanus cajan);
(iii) moong or green gram (Phaseolus aureus);
(iv) masur or lentil (Lens esculemta Moench, Lens culinarie Medic.);
(v) urad or black gram (Phaseolus mungo);
(vi) moth (Phaseolus aconitifolius Jacq);
(vii) lakh or khesari (Lathyrus sativus L.);] 16[(vii) man-made fabrics covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 17[58.06,] 59.01, 59.02, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);] 18[(viii) sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39, and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);] 19[***] 20[(x) woven fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985);] 21[***]