In the Second Schedule to the principal Act, after Serial Number 12 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:—
"13(1) Unmanufactured tobacco, tobacco refuse;
(ii)Gutkha, Pan masala; At the point of first sale
in the State. 20 per cent."
(iii)Cigars and Cheroots and Cigarettes, Cigarillos of tobacco or of tobacco substitutes;
(iv) Hookha/hoodku tobacco;
(v) Smoking mixtures for Pipes and Cigarettes;
(vi) Homogenised or reconstituted tobacco;
(vii) Chewing tobacco;
(viii) Preparations containing chewing tobacco;
(ix) Jarda, Scented tobacco;
(x) Snuff of tobacco and preparations containing snuff;
(xi) Tobacco extracts and essence; (xii) Cut tobacco;
(xiii) Any other tobacco product, not specified in any of the Schedules.
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