The Delhi Sales Tax Act, 1975 · X — MISCELLANEOUS

Section 7. Agricultural implements including chaff cutters and persian wheels or parts thereof and electric

In force · As amended up to 2026-08

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. 7. All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare parts and accessories thereof. 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) 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.

Source: India Code