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Schedule - I


Table of licence of fees for manufacture and sale of food

    Rs.
1 Carbonated water, ice, ice-candies, ice-cream, biscuits, bread and
other bakery products, confectionery, sweetmeats		 12
2 Molasses, jiggery, sugar 12
3 Coffee 12
4 Tea 12
5 Drying copra, crushing vegetable oils by country chucks 6
6 Grinding chillies, grams, cereals condiments, etc., and
preparing sago and starches		 6
7 Dairy products 12
8 Oil mills including drying copra 20
9 Rice mills 20
10 Restaurants and hotels 15
11 Any other article of food 2

Provided any manufacturer who is not registered under the General Sales Tax Act for the time being in force need only pay a licence fee of Rs. 2.
Note.—A licence under category 10 will cover manufacture of all articles incidental to the business of sale in the hotel or restaurant.