Section 113 ·

Substituted by Act No.4 of 2009. Sl.No. Name of the Commodity 27. Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. Sold by Government; rupee note 114[and coins] when sold to the Reserve Bank of India and cheques, loose or in book form 28. Raw wool 29. Semen including frozen semen 30. Silk worm laying, cocoon and raw silk 115[other than raw silk imported from outside the country] 31. Slate and slate pencils 116[32. Coconut, Tender green coconut and Copra] 33. Toddy, Neera and Arak 34. Unbranded bread 117[and unbranded rusk] 118[35. Salt including processed and branded salt] 36. Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised, water, and (ii) water sold in sealed container 37. Prasadam, Bhog or Maha Bhog by Religious Institutions 38. Plantain Leaves 39. Bamboo Matting 40. Puffed Rice, Parched Rice, Murmuralu and Atukulu