Sl

Name

Rate

Sl

Name

Rate

1

Bakery (Mfg.)

30%

45

Machinery tools

20%

2

Bidi (Mfg)

1% to 4%

46

Making Charge (Ornaments)

50%

3

Biscuit (Mfg.)

20%

47

Medicine (Retail)

10%

4

Bidi Tobacco

10%

48

Medicine (Whole sale)

10%

5

Boarding (on Receipt)

40%

49

Medicines (patent)

15%

6

(i) Books purchase sale

20%

50

(Mfg.) of Rubber stamp

25%

(ii) own publication

35%

51

Mills Stores

20%

7

Brick (Mfg)

17%

52

Mustared (Mfg)

20%

8

Cement (Wholesale)

 5%

53

Mustared oil (Retail)

10%

9

Changchun sweetmeats

35%

54

Mustared oil (Wholesale)

5%

10

Cloth (Retail)

10%

55

Milk made cloth (Whole sale)

5%

11

Cloth (Whole Sale)

4% to 5%

56

Office Stationery

7.5% to 10%

12

Confectionery

20%

57

Optical Sale & Repairing

40%

13

Contract Work (construction)

5%

58

Paints (Mfg.)

20%

14

Cycle sale (Retail)

15%

59

Prescription Value (Receipt)

50%

15

Cycle Parts

20%

60

Printing Press (on receipts)

30% to 35%

16

Crockeries

15%

61

Photography

60%

17

Dal (palse) retail

15%

62

Rationed Commodities

2.50%

18

Dayes & Chemicals (local)

6%

63

Radio Parts (retail)

15%

19

Dayes & Chemicals (Wholesale)

4%

64

Radio, Spare Parts

25%

20

Dispensing

40%

65

Radio, TV repairing

40%

21

Electrical Goods (Mfg)

30%

66

Radio, TV & Gramophone sale

15%

22

Engineering Workshop

50%

67

Readymade Garments

15%

23

Fruits

20%

68

Rice (Whole sale)

4%

24

Furniture (Mfg)

20%

69

Rice (retail)

8%

25

Glass Ware

15%

70

Salt with other goods whole sale

6%

26

Gold sale (Jewelry)

5%

71

Sanitary fittings

15%

27

Gold, silver & Bronze (Mfg)

20%

72

Scrap Iron

22%

28

Grocery (Whole sale)

7%

73

Shoes (Retail)

20%

29

Grocery (retail)

15%

74

Soap (Mfg)

25%

30

Gur (retail)

10%

75

Stationery (Retail)

15%

31

Handloom cloth

10%

76

Stone

50%

32

Hosiery (Mfg)

20%

77

Supply Business

10%

33

Hosiery (Than)

12%

78

Sugar not for ration shop

3% to 4%

34

Hotel Boarding

30% to 35%

79

Sweet Meats (Mfg)

30% to 30%

35

Hotel & Restaurant

40%

80

Tailoring

40%

36

Hardware (Retail)

15%

81

Tea Leaves

10%

37

Hardware (Whole sale)

10%

82

Tea (retail)

10% to 15%

38

Ice Cream Factory

50%

83

Timber

20%

39

Import of Medicines

20%

84

Tobacco (Mathihari)

10%

40

K.Oil Distributor

4%

85

Tye Parts

10%

41

Labour & Earth work

12%

86

Umbrella

40%

42

Laundry Receipt

60%

87

Umbrella (Mfg.) & Sale

20%

43

Leather Suitcase (Mfg)

30%

88

Washing laundry

15%

44

Leather & Electric (Mfg)

25% to 30%