THE THIRTEENTH SCHEDULE [See sections 80-IB(4) and 80-IC(2)] LIST OF ARTICLES OR THINGS PART A FOR THE STATE OF SIKKIM S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pollution-causing paper and paper products PART B FOR THE STATE OF HIMACHAL PRADESH AND…

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