APPENDIX –8

 

(Referred to in note 3 to P. F. R. 15.2)

 

Procedure and Rules for the purchase of stores by all Departments and Officers of the Government of Punjab.

 

Preamble –The main feature of these rules consists in the assertion of a definite preference for stores produced and manufactured wholly or partially in India, in general and the Punjab, in particular and of the utilisation of the agency of the Punjab Stores Department in respect of purchases of stores by all departments of the State of Punjab.

 

            (ii) The departments of State shall go in for products of cottage and small-scale industries of the State of Punjab in preference to the manufactured goods of large-scale industries of equal standard even if the price of the former is higher but subject to a limit as may be fixed by the Government from time to time.  The first preference shall be extended to the products of Government owned industries carried on in Government work centers,  Industrial Co-operative Societies, Jails, Reformatory Settlements and Industrial Institutions and Schools in the Punjab.

 

            (iii) For the development of Industries to the utmost extent, the following order of preference shall be maintained consistent with economy and efficiency :-

 

(a)                            In case of raw-material – (i) Raw material produced in the Punjab shall be purchased in preference to that produced in other States of India;

 

(ii)        Raw material produced in other States of India shall be purchased in preference imported material.

 

(b)                            In case of manufactured goods.- (i) The products of cottage and small-scale industries of Punjab shall be purchased in preference to the products of cottage and small-scale industries of other States and the products of large-scale industries.

 

(ii) Articles manufactured in other States of India shall be purchased in preference to  imported goods.

 

(iii) Articles of foreign manufacture held in stock in India shall be purchased in preference to items to be imported.

 

(iv) Articles of Foreign manufacture held in stock in India shall be purchased in preference to items to be imported.

 

(v) Articles manufactured abroad shall be imported in special cases only, when suitable India products are not available.

 

(vi) In the case of articles manufactured abroad which have to be imported, preference will be given to the Commonwealth  Countries.

 

(i) In case of goods manufactured in India –Care to be taken to purchase –(i) Articles manufactured in India from raw-material produced in India in preference to articles manufacture

from imported materials; and

 

(ii) Articles  wholly or partially manufactured in India from imported material in preference to imported goods.

 

In pursuance of this policy the following rules are prescribed and except in the case of those stores and articles for the purchase of which special orders are issued by the Punjab Government, these rules shall be applicable to all purchases of stores made through the Punjab Stores Department and to all purchases of stores made by the Heads of Departments and other officers:-

 

Rule 1. –All articles covered under the definition of stores, shall be purchased through the Punjab Stores Department except where otherwise provided in these rules, or elsewhere. (Annexure 1).

 

Rule 2. –The purchase of country-made machinery, imported machinery and equipment and all other stores available ex-stock in India shall be made through the Punjab stores Department.  Where value of machinery or stores exceeds Rs.2 lacs and it is necessarily of imported origin, the tenders shall be invited through the Director-General of Supplies and Disposals.

 

Rules 3. –The indents on the Punjab Stores Department shall be placed as soon as allotment of funds is received and not held back till the close of financial year when there is always a great rush of idents which possibly cannot be coped with the Punjab stores Organisation.  Indents received after 5th February of each year shall not be enterained by the Stores Organisation for arranging supply with the current financial year as it ordinarily takes 6/8 weeks to finalise a purchase case.

 

Rule 4-Indents with complete specifications and drawings in accordance with which the stores are required shall be placed with the Punjab Stores Department.  If no specifications or drawings exist, the indenting officer shall indicate if stores of trade pattern are acceptable.  In case of un-common items an approved sample or pattern shall be furnished for guidance.  A reference to previous supply shall be made when the same stores are required again but in no case shall particular make or brand be insisted upon, as this restricts competition to the disadvantage of buying departments.

 

Rule 5.- (i) The Heads of Departments shall consolidate their normal and recurring requirements of stores or materials and place idents on the Controller of Stores in a consolidated form, but categorized as ‘stores’, as in Annexure I.  In emergent case direct idents from subordinate officers as nominated by Heads of  Departments from time to time shall be entertained by the Controller of Stores.

 

(ii) While placing the idents, the Indenting Officers shall certify that necessary funds exist to

meet the liability and that competent  sanction to the purchase has been obtained by them.

 

Rules 6. –Indenting Officers can indicate the time to be allowed to tenders for submission of their tenders.  In case a material is to be specially imported, they should take into consideration the time required by various firms to obtain the prices from abroad.

 

Rules 7. –Tenders/quotations shall be invited by the authority competent to do so.  Wherever it is not in the public interest to call tenders or quotations the State Government in the Industries Department may dispense with procedures by an order in writing.

 

            Explanation. –The value of articles to be purchased without inviting tenders shall not exceed Rs. 100 and the total value of such purchases made during financial year shall not exceed Rs. 5,000.

 

Rule 8. –(i) All indents valuing Rs. 5,000 or over shall be advertised by the Punjab Stores Department in the press in a consolidated tender notice.  Copies of tender notices shall simultaneously be forwarded to makers or their branch offices in India or accredited agents whose list are sent by the Indenting Officer as also those suppliers whose addresses happen to be available on approved list of the Punjab Stores Department.  It shall invariably be specified in the tender notice that the power is reserved to reject any or all the tenders received without the assignment of a reason.  Further more, the tenders shall initial all correction to the tender and non-compliance with this condition, will render the tenders liable to rejection.

 

            (ii) The advertisement shall be issued and regulated in the manner prescribed by Government from time to time.

 

            (iii)The consolidated advertisements should be published regularly on 15th and the last date of each month.  Special advertisement, however, for emergent demands may be issued by the Controller of Stores from time to time

 

            (iv) A period of 3 weeks from the date of publication shall be given for the receipt of tenders except in case of urgent demands where the period may be reduced to 12 weeks.

 

            (v) The tenders shall be collected in a locked box to be opened on the day fixed for the purpose.

 

 

Rules 12. –Normally earnest money shall be deposited by the tenders with their tenders, As, however, this involves difficulties and a good deal of extra labour on the part of tenderers, the alternative procedure of maintaining the approved list of contractors where they deposit appropriate permanent earnest money should be followed by the Punjab Stores Department.

 

(ii) When big firms do not comply with this requirement or certify that they have already deposited the security with the Director-General of Supplies and Disposals or are registered with that Organisation, the question of foregoing the earnest money or of asking the firms to deposit it immediately may be gone into in individual cases.  Tenders of big firms should not be rejected merely because they do not deposit earnest money along with the tenders.  The officer competent to accept the tender shall be competent to waive this condition.

 

            (iii) To arrange supply of stores valuing less than Rs.5,000 where quotations are invited the tenderers shall not ordinarily be required to furnish earnest money, if the authority inviting the quotations is satisfied as to the financial positions of the firm.

 

Rule 13. –Samples, wherever required, shall be submitted so as to reach the Controller of Stores by the date and time fixed fixed for the opening of tenders. 

 

Rules 14. –In case of large variety of material for which rigid standards cannot be laid down, the alternative approved brands of various makers shall be specified in the tender notice and purchases made direct from the manufacturers, or their accredited agents, representatives or stockiest rather than from the retailers.

 

Rule 15. –When bulk supplies are arranged the approximate delivery period for part supplies shall be indicated in the Schedule and the tenders called upon to intimate whether they will adhere to it.  They may, however, be given the option to vary the delivery dates slightly.

 

Rules 16. –Revised or late tenders/quotations shall not be considered, but where it is deemed necessary, in view of the rates quoted within time being high or otherwise not acceptable, all the tenderers and other known suppliers shall be given an opportunity to requite in sealed covers by a fixed date.

 

Rule 17. –Where the suppliers are required to quote on the prescribed tender form, the following tender fee is fixed :-

 

            Estimated value of the order                                                                              Cost of tender

(i) Upto Rs.30,000                                                                                           .. Rs.10

(ii) From Rs.30,001 to Rs.50,000                                                                     .. Rs.15

(iii) Above Rs.50,000                                                                                       .. Rs.20

 

(2) These shall be available for sale at the following places or any other place which may be notified from time to time :-

 

(i) at the office of the Controller of stores, Punjab, Chandigarh ;

(ii) at the offices of the District Industries Officers in Punjab ;

(iii) at Government Arts Emporium, New Delhi ;

(iv) at Arts and Crafts Emporium, Patiala ;

 

(1)                                       The Tender fee shall not be refundable under any circumstances.

 

 

OTHER MODES OF PURCHASES BY THE PUNJAB STORES

DEPARTMENT

            Rule 18. –Limited Tender System –(a) By inviting quotations from a large number of registered firms.  –This system shall be adopted only for immediate requirements of stores and the emergency shall be established and certified by the Indenting Officer in writing and unless competitive tenders from at least 6 firms are received the quotations shall be rejected.  If the demand happens to be very urgent the authority, next above the Indenting Officer, may be consulted before rejection, and if that authority recommends that the purchase be effected on the basis of the number of tenders  received and certifies that the rates in tender proposed to be accepted are reasonable, suitable action shall be taken in the Punjab Stores Organisation after referring the matter to the authority next above that ordinarily competent to sanction purchase.

 

            The financial power of officers of Punjab Stores Department for calling such quotqtions shall be determined and fixed by Government from time to time.

 

            Note :-This rule will not apply to purchase effected in routine on the basis if quotations where the cost of stores does not exceed Rs.5,000 and which indents are not advertised.

 

            (b) By obtaining tenders from one firm in case of articles of proprietory nature (single tender system ) available from one source. –Article of proprietory nature shall be purchased according to financial powers delegated to officers, after obtaining a certificate from the manufacturers or sole agents that the rates quoted by them are identical to those approved by the Director General of Supplies and Disposals or they would quote to that Organisation or to any other State in country.

 

            ( c) By negotiation with Government Institutions. –Purchases can be effected by negotiations from Government Institutions by the Punjab Stores Department to the extent of powers that may be delegated to officers of that Department by competent authority from time to time.

 

            ( d) By negotiotion with private parties in case of emergencies. –This system shall be adopted very sparingly indeed, and in emergencies, and when it becomes necessary to do so, the attention of the authority next above the authority next above the authority ordinarily competent,  both in the Indenting Department and in the  Stores Purchase Department shall be drawn to this case before doing so.  Such posers shall be exercised as delegated to officers  of Punjab Stores Department from time to time.

 

(e) By purchase committee approved by Government from time to time. – Where it is not possible to obtain competitive tenders or quotations or to lay down comprehensive and complete specifications the purchase shall be made by purchase committees as may be appointed by the competent authority from time to time.

 

            Note. –Approval of Government, the Industries Department whose authority shall be final shall be obtained in the cases where amount involved exceeds the powers delegated to the officers of the Stores Purchase Department under the above Rule.

 

                        POWER OF DEPARTMENT FOR LOCAL PURCHASES

 

            Rule 19. –The officers of the Punjab Government shall exercise such posers in the matter of local purchase of stores as may be delegated to them by the State Government from time to time

 

            Rule 20. –The Punjab Stores Department shall arrange rate contract for as many articles of common use as possible after inviting open tenders in the manner laid down above.

 

PRICE PREFERENCE

 

Rule 21. –The existing policy to grant 15 per cent price preference to small-scale and cottage industries of the state over :-

 

(i)                              Large-scale Industries of the Punjab and other States.

 

(ii)  Small-scale and cottage industries of other state         shall continue till further orders of  Government.

 

Rule 22. –(i) All articles purchased through the Punjab Stores Departments shall before

acceptance be subject to inspection of the Stores Inspection Officer or such other officer or Indenting Officers as may be authorised by the Controller of Stores,  Punjab, in this behalf.  No payment for goods supplied shall be made unless the stores are inspected and passed for acceptance as laid down in each contract.  The Inspections Officer shall certify that the stores received conform to the prescribed specifications or tests, or quality and are correct in  No.  and weight, etc., as the case may be.

 

(ii) 90 % payment shall be made to the suppliers immediately on production of -

 

(a)                            an inspection note signed by an officer of the Stores Organisation under the seal of his office

which should clearly indicate that the goods were sealed in his presence in token of acceptance, and

 

(b)                           Railway receipt indicating that the cosignment has been booked at Railway risk.

 

(iii) In a few cases like chemicals, glassware, crockery and inflammable liquids, etc.  the Railway may not book the consignments at their risk for want of elaborate packing.  In such cases the supplier may choose to send the consignments duly insured and whenever this is done 80 % payment may be allowed even if the railway receipt is at owner’s risk as losses in such cases can be recouped from the insurance companies.

 

(iv) The disbursing officer shall be responsible to see that balance payments to suppliers are positively made within 30 days of goods by consignees, correct to the specifications as laid down in the order or within such time as agreed to and prescribed by Punjab Stores Department in individual cases.

 

(v) In the cases of machinery where its satisfactory working is required to be examined payment should be arranged immediately on satisfaction about the conditions of the machinery and in no case later than 3 months if it is to be set up and tested.  

 

(vi) When the payment is not cleared within the prescribed period, the Heads of Departments will be personally responsibly responsible to report the cases explaining clearly the reasons of delay to the Administrative Secretary who in turn shall inform the Minister-in-charge of his Department.  Where delay in payment is more than one month over and above the prescribed maximum limit, the Administrative Secretaries shall personally explain the reasons to the Minister -in-charge of their respective departments concerned as well as to the Chief Minister. 

 

Rule 23. –Where the Punjab Store Department arranges a rate or running contract Indenting Officers in the State shall be under contractual obligations to draw their requirements of these articles in terms of the rate or the running contract and no indent shall be sent either to Controller of Stores or supply arranged of such items, even of slightly varying specifications, direct from the market.

 

Rule 24. –Orders placed by the Punjab Stores Department shall  not be cancelled or terms and particulars thereof modified by indenting department except to the extent as may be approved by the Punjab Stores Department in writing in each case.

 

Rule 25. –In case where there is delay on the part of contractors in the supply of stores and articles supplied do not conform to the samples and specifications, the Punjab Store Department with the prior approval of Government in the Industries Department, whose authority shall be final, may impose a penalty subject to the conditions contained in the agreement executed in each case.  The penalty so imposed will be recoverable from the security of the contractors deposited with the Punjab Stores Department, their pending bills or both,

 

Rule 26. –The Punjab Government in the Industries Department in consultation with the Department of finance where  necessary may sanction a departure form these rules in any individual case if the interests of the public service so require.  All applications for sanction to such departures should be made through the Administrative Department concerned.  The opinion of Punjab Stores Department shall, however, be obtained before sanctioning such purchase.

 

Rule 27. –Recoveries made from contractor on account of :-

 

(a)                            Delay in supply of stores ; and

 

(b)                           Excess cost of the re-purchase ;

 

Shall in the first instance be credited to a suspense head.  When the amount is eventually determined it shall be credited as revenues of the State as receipts of the Punjab Stores Department.

 

            Rule 28. –(i) The Punjab Stores Department can make purchases of stores on behalf of local bodies, other State and Co-operative Societies, etc., on payment of 2 per cent departmental charges.

 

                        (ii) The charges so recovered from local bodies, other States, etc., will be credited to the revenues of the State being receipts in respect of the Punjab Stores Department.

 

            Rule 29. –The Punjab Stores department will maintain a list of approved contractors.  The registration of each contractor will be renewed in the succeeding years if his performance remains satisfactory, on payment of prescribed fee.

 

            Rule 30. –The Punjab Stores Department is authorised to charge 1% departmental notional charges or purchases effected and inspection carried out by it on behalf of other Punjab Government Departments.  These notional charges are allowed for the purposes of preparation of financial review at the end of each financial year shall not actually be charged from non-commercial departments of the State.

 

            Rule 31. –The officers of the Punjab Stores Department will exercise such powers in the matter of purchase of stores as may be delegated to them by the State Government from time to time.

 

            Rule 32. –Tenders and quotations for the purchase of stores required for public service shall be invited on the prescribed forms at Annexures II and III respectively.  The orders on the basis of quotations and tenders shall be placed in forms at Annexures IV and V respectively.

 

ANNEXURE –I

 

List of the goods which should come within the definition of the term “stores”.

 

TRADE GROUPS

 

1.                  Chemicals –

 

(a)                                        Acids Mineral.

(b)                                       Heavy Chemicals;

(c)                                      Fine Chemicals (including Acids Organic).

(d)                                      Explosives.

(e)                                       Soap.

(f)                                       Other Chemicals Composition.

 

2.                  Paints –

 

(a)                                        Paints.

(b)                                       Enamels.

(c)                                      Varnisheses.

(d)                                      Pigment and other colours.

(e)                                       Solvents.

(f)                                       Other Miscellaneous Paint Stores.

 

3.Resins and lacs.

 

4.gases.

 

5. Spirits, Alcohol and Alcoholic Products.

 

6. Petroleum, Mineral Oils and Lubricants –

 

(a)                                                                                        Aviation Spirit.

(b)                                                                                       Motor Spirit.

(c)                                                                                        Kerosene Oil.

(d)                                                                                       Fuel Oil.

(e)                                                                                        Lubricating Oil.

(f)                                                                                         Greases, Fats and Wax excluding sealing wax.

 

(2)                                       Vegetable Oil.

 

(3)                                       Silk and Silk Textiles.

 

(4)                                       Woolen and Woolen Textiles.

 

(5)                                       Jute and Jute Products (excluding Tentage).

 

(6)                                       Tent Components, Bomboos, Pinks, etc., for Tents.

 

(a)                                                                                        footwear, all kinds (including Canvas and Rubber Shoes),

(b)                                                                                       Hides Raw and Tnned.

(c)                                                                                        Other Miscellaneous Leather Products.

(d)                                                                                       Training Materials.

 

(7)                                       Timber –

 

(a)                                                                                        Timber, Log Form.

 

(b)                                                                                       Timber, Squares.

 

(c)                                                                                        Timber, Scantlings and Sawn size.

 

                   (14)           Wood-ware -

 

(d)                                                                                       Half-wrought Timber.

(e)                                                                                        Plywood.

(f)                                                                                         Other wood-ware.

 

       15             Motor Vehicles (Excluding Tyres and Tubes).

 

 

  16.                 Rubber Goods -

1.                                                                                                                              Tyres and Tubes.

2.                                                                                                                              Other Rubber Goods.

 

        17.           Asbestos Cement Sheets and other cement Products.

 

                    18.           Road Dressing Material is –

 

(a)                                                                            Asphalt.

(b)                                                                           Tar.

(c)                                                                            Other Road Dressing Materials.

 

         19.          Drawing and Draft Paper.

                       

          20.         Glass and Glass Products -

 

(a)                                                                            Glass Sheets.

 

(b)                                                                           Glass ware.

 

21.       Medical Stores -

 

(a)                                                                            Drugs.

(b)                                                                           Dressings.

(c)                                                                            Surgical Instruments.

(d)                                                                           Hospital Appliances.

(e)                                                                            Hospital Furniture.

 

22.       Photographic and Cinematographic Equipments.

 

23.       Miscellaneous-

 

(a)                                                                            Crockery, Cutlery and Ename-wire.

(b)                                                                           Fire Fighting Equipments, Hoses, Pumps, Fire Extinguishers, Refills, etc.

(c)                                                                            Brushes.

(d)                                                                           Clocks and Watches.

(e)                                                                            Door and Window fittings.

(f)                                                                             Other items.

 

24.       Hand tools.

 

25.          Dware(Kettles, Utensils, Rat traps, Hot Water Biolers Domestic-etc.

 

26.       Steel Tool and Alloy wire Ferrous.

 

27.       Steel sections.

                                                             

                        28.       Pig Iron.

                       

                        29.       Meta and Wire Non-Ferrous.

 

                        30.       Scientific Stores -


                        31.       (i) Electrical -

 

(a)                                                                            Ceiling, Table and Cabin Fans.

(b)                                                                           Exhaust Fans and Air circulators.

(c)                                                                            Lamps.

(d)                                                                           Motors.

(e)                                                                            Transformers.

(f)                                                                             Electric Batteries and Cells (other than Dry Cells).

(g)                                                                            Dry Cells.

(h)                                                                            Electrical Instrument and Meters.

(i)                                                                              Cables and Wires (Other than proper insulated Cables).

(j)                                                                             Paper Insulated Power Cable.

(k)                                                                           Electrical Lifts

(ii)                                                                                  Other Electrical Fittings and Accessories.

 

 

32.       Mechanical engineering -

 

(a)                                                                                        Internal Combustion Engines.

(b)                                                                                       Other Industrial Engines.

(c)                                                                                        Pumping Sets, Motor Driven.

(d)                                                                                       Deep-well Turbine Pumping Sets.

(e)                                                                                        Pumping Seets, Engine Driven.

(f)                                                                                         Air Compressors.

(g)                                                                                        Earth-Moving Machinery And Spares.

(h)                                                                                        Structural Steel Work.

(i)                                                                                          Steel Castings.

(j)                                                                                         Tea, Oil, Rice, Dal, Floor and Sugar Machinery.

(k)                                                                                       Road Roller.

(l)                                                                                          Industrial Boiler, other than Tar Boiler.

(m)                                                                                      Tar Boiler.

(n)                                                                                        Concrete Mixers.

(o)                                                                                       Bicycles, Sewing Machines, Weighing Machines and Netting Machines.

(p)                                                                                       Bolts, Nuts, rivets and Washers.

(q)                                                                                       Screws Wood, Machines and Coach.

(r)                                                                                         Hurricane Lanterns and Incandescent Lanterns.

(s)                                                                                        Water fitting G. I. Bends, Tees, stockets, Cock Sluice, Valves, Water Meters, etc.

(t)                                                                                         Welding Electrodes.

(u)                                                                                        Ball Bearings.

(v)                                                                                        Other Machanical Engineering items.

(w)                                                                                      Tractors and Their implements.

 

33.       General Engineering -

 

(a)                                                                            Surface Coated flexible Abrasives.

(b)                                                                           Refractories.

(c)                                                                            V.Belting.

(d)                                                                           Belting Accessories.

(e)                                                                             Other Belting.

(f)                                                                             Asbestos Products, other than packing (excluding asbestos cement products).

(g)                                                                            Asbestos packing and joining materials.

(h)                                                                            Expended metal.

(i)                                                                              Wire Gauze and Netting.

(j)                                                                             C. I. Pipes and specials.

(k)                                                                           A. C. C. Pipes , Collars and Poles.

(l)                                                                              Casing, Husing and slotted pipes for Tube-well irrigation.

(m)                                                                          Pins, Split, Taper, Cotter, etc.

(n)                                                                            Other Items including Steel Furniture, Steel Furniture, Steel Drums, etc.

(o)                                                                           Sewage fittings and other drainage items.

(p)                                                                           Surface boxes, manhole covers, vent shafts, distance marks.

(q)                                                                           Door Fittings

 

34.       Vehicles -

 

(a)                                                                            Trucks.

(b)                                                                           Buses.

(c)                                                                            Cars, Jeeps and Station Wagons.

(d)                                                                           Trailors.

 

35.       Steel Pipes and Fittings.

 

36.       (i) Workshop Machinery (other than machine tools).

(ii) Machine Tools.

 

37.       Micellaneous -

 

(x)                                                                                        Foodstuffs and forage.

(y)                                                                                        Mathematical, Survey and Scientific Insturments.

(z)                                                                                        Straw, firewood and Charcoal.

(aa)                                                                                    Road Metal, Stone, Marble and Lime.

(bb)                                                                                   Cotton Textiles and Iron and Steel.

 

38..      Radio Equipment.

 

39.       Agricultural Equipments and Implements.

 

40.       Tractors.

41.       Well Boring Plant.

 

42.       Tractor drum equipments.

43.       Lime equipments

44.       E. I. Goods, Empty Tins, Utensils, etc.

 

45.       Electrical -

 

            Electric heaters, Electric screens, iron clad switches, copper tape, air conditioning

Plant, wheat stones, bridges, earth Meggar, series resistance box, steel poles, incubators autoclaves, electrical carpet cleaners, carbon rheostate meggar insultation test, chick testers; ammeters; electrical accessories such as batton holders; tumbler switches; plug brackets, holder, key holders; pendant holder; lamp locks for bracket holder, tape, ceiling roses, cut outs, floniscenet tubes.

 

                        46.       (a) Sound equipments -

                                    (b) Projectors,

(c)                                                                            Screens.

(d)                                                                           Amplifiers.

(e)                                                                            Loud-speakers.

(f)                                                                             Transreceivers, etc.

 

47.       Weighing bridges and scales.

48        Lawn mower and bullock mower, Handcuffs and repairs of handcuffs.

 

49.       Dental chairs.

 

                        50.       Rubber goods -

 

                                    Rubber belting.

                                    Hair belting.

                                    Belt fasteners.

 

51.Cotton –

                        52.       Insecticides -

 

                                    Insecticides

                                    Pesticides.

                                    Fungicides.

 

                        53.       Scientific goods -

 

                                    Biological goods.

                                    Zoological goods.

                                     Models and Charts.

                                    Geographical apparatus.

 

                        54.       Chemicals -

 

                                    Phenyle.

                        55.       Wooden Furniture -

 

                                    Office furniture.

Door Shutter Plywood sitapur.

                                    Mathematical and survey equipment.

                                    Tarpaulins.

                                    Laboratory equipment, cotton waste, munj, munj ban, oil-seed.

 

                        56.       Miscellaneous -

                                    Stone Pillars.

                                    Chicks.

                                    Mulbery baskets.

                                    Pilchi.

                                    Sport goods.

                                    Door mats.

                                    Lime.

                                    Bamboos jhandies.

                                    Recanning of Chairs.

                                    Cane and Cane Tili.

                                    Fire clay and bricks.

                                    Plastic pipes.

                                    Bed pan and wash up sinks, slab urinals.

                                    Earthen pots.

                                    Gymnastic articles.

                                    Sheets and plates.

                                    Gymnastic articles.

                                    Sheets and plates.

                                    Gypsum stone.

                                    Umbrellas.

 

 

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