First Stage Tax on some items in Punjab from 1st March

Punjab Govt had introduced Tax on First Stage on certain items in Punjab w.e.f. 1st January 2014. No. of new items has been added to the List of items taxable on First Stage. Such items will be tax free for wholesaler, distributor, retailer stage if tax has been paid in Punjab by Manufacturer or Importer in the state of Punjab.

These items are : All types of Televisions, Refrigerators, Washing Machines, Microwave ovens, Oven Toaster Grillers (OTGs), Home Theatres, Air Conditioners, Music Systems including CD players, VCD players, DVD players, ROs and Water Purifiers, Geysers;
Kitchen Appliances like sandwich makers, tea/coffee makers, juicer mixer grinders (JMGs), electric chimneys, electric fryers;
Cold Drinks, Mineral Water;
Personal Care Products like Soaps, Shampoo, Tooth paste, Powder, oils, etc. branded or packaged food products such as chips, wafers,
chocolates, toffees, ice creams, etc. ;
Processed Fruits & Vegetables, Branded Snacks, Branded Honey, Branded Atta Maida Suzi Besan;
Desi Ghee, Edicle Oil, Tea, Coffee,;
Drugs & Medicines, etc., etc. 

The rates on these items has also been increased.
Firrst Stage Tax on the newly added items will be applicable from 1st March, 2014.

This move has been introduced by Punjab Govt. to reduce tax evasion and to increase the revenue of the Punjab Government.