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Karnataka Sales Tax Act, 1957 Schedule V

Title: Fifth Schedule

State: Karnataka

Year: 1957

..... 1.Agricultural implements which are the products of cottage industry, that is tosay, any industry carried on by a person at home not being a factory. 2 [2.All kinds of sowing seeds of cereals, pulses, grass, flowers and vegetables(whether certified or not) and certified sowing of oil seeds.] 3.All verities of textiles namely, cotton, wollen or artificial silk includingrayon or nylon whether manufactured in mills, powerlooms or in handlooms andhosiery cloth in lengths as described from time to time in column 2 of the FirstSchedule to the Additional Duties of Excise (Goods of Special Importance) Act,1957. 4.All manually operated or animal drawn agricultural implements including ploughs,seed-cum-fertilizer drills, dusters & sprayers used for dusting &spraying; pesticides & insecticides (including those driven by motors),including their parts (other than oil engines and electric motors) andaccessories, pick-axes, mumties and the like. 3 [4A.Animal shoe nails.] 5.Arrack and Toddy. 6.Articles of food and drink sold, supplied or distributed,-- (a)by canteens which are run on a 'no profit' basis in factories and otherindustrial concerns as an amenity.....

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