Section 3   [ View Judgements ]

Amendment of Second Schedule.

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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