TRADE/BUSINESS 
                                            
                                                --Select Trade/Business-- 
                                                                                                    Abattoirs.                                                      
                                                                                                    Accounting Machine Maintenance Engineers                                                       
                                                                                                    Advertising Contractors, Bill Posters and                                                     
                                                                                                    Aerated Water Manufacturers (including mineral water)                                                      
                                                                                                    Agricultural Machinery and Implement proprietors including Agricultural Tractors and Traction Engine Proprietors                                                     
                                                                                                    Agricultural Shows                                                      
                                                                                                    Agricultural Spraying and Pest Control Contractors                                                     
                                                                                                    Agricultural and Stock Farms:                                                      
                                                                                                    Air catering staff                                                     
                                                                                                    Air Conditioning, Compressor (Installation & Maintenance) ? ?                                                      
                                                                                                    Airport Services                                                      
                                                                                                    Aluminium Goods Manufacturers                                                      
                                                                                                    Aluminium Powder and Paste Manufacturers                                                      
                                                                                                    Animal Breeders & Trainers                                                      
                                                                                                    Architects and Surveyors                                                     
                                                                                                    Arms and ammunition (factory)                                                     
                                                                                                    Artificial Manure Manufacturers                                                     
                                                                                                    Artistic painters                                                     
                                                                                                    Assessors, Adjustors & Surveyors (Loss)                                                     
                                                                                                    Auctioneers:                                                     
                                                                                                    Auctioning (Trading through bidding)                                                     
                                                                                                    Aviation (air-crew, aircraft maintenance and repair, flying clubs and similar occupations)                                                     
                                                                                                    Bacon and Ham Curers                                                     
                                                                                                    Bag Makers (all materials except leather and plastic)                                                     
                                                                                                    Bakeries and Biscuit Factories:                                                     
                                                                                                    Barge Owners                                                     
                                                                                                    Bark Extract Manufacturers:                                                     
                                                                                                    Bars and Beershops:                                                     
                                                                                                    Basket Makers:                                                     
                                                                                                    Baths, Bathing Pools and Wash-houses                                                      
                                                                                                    Battery Manufacturers                                                     
                                                                                                    Bedding and Mattress Manufacturers:                                                     
                                                                                                    Bedstead manufacturers (metal)                                                       
                                                                                                    Bee-keepers                                                      
                                                                                                    Billiard Table Makers                                                     
                                                                                                    Bill Posters and Distributors - Rate as Advertising Contractors                                                     
                                                                                                    Bitumen Lined Paper Manufacturers                                                     
                                                                                                    Bitumen refineries                                                     
                                                                                                    Blacksmiths and Farriers                                                     
                                                                                                    Blast Furnaces (iron production)                                                     
                                                                                                    Bobbin and Shuttle Makers, Wooden -                                                     
                                                                                                    Blue Manufacturers                                                      
                                                                                                    Boarding Houses                                                     
                                                                                                    Boat, Barge, Launch, Yatch Builders (Wooden Only)                                                      
                                                                                                    Body Builders                                                     
                                                                                                    Boiler Makers and repairers including erection                                                     
                                                                                                    Boiler Scalers                                                      
                                                                                                    Bonded Stores                                                     
                                                                                                    Bone Mills.                                                       
                                                                                                    Bookbinders                                                      
                                                                                                    Boot and Shoe Manufacturers                                                      
                                                                                                    Bottle Manufacturers                                                     
                                                                                                    Box and Packing Case Makers  (Wood Cardboard and paper)                                                     
                                                                                                    Braid & Lace Manufacturers                                                      
                                                                                                    Breweries Including Maltsters, Coppers, Delivery and all processes incidental to the trade and Maintenance Staff.                                                       
                                                                                                    Brick and Tile Makers                                                     
                                                                                                    Bridge Building                                                     
                                                                                                    Broadcasting Stations and Studios                                                     
                                                                                                    Brush Manufacturers                                                     
                                                                                                    BUILDERS:                                                     
                                                                                                    Building Merchants:                                                     
                                                                                                      Bus Proprietors, omni buses and motor coach proprietors (passenger carrying vehicles)                                                     
                                                                                                    Butchers (Retail)                                                     
                                                                                                    Butter Factories                                                      
                                                                                                    Cable (manufacturing)                                                        
                                                                                                    Cabinet Makers.                                                      
                                                                                                    Candle Manufacturers and Tallow Candlers                                                     
                                                                                                    Canneries:                                                      
                                                                                                    Canvas and webbing equipments Manufacturers                                                      
                                                                                                    Canvassers - Rate as Commercial Travellers                                                     
                                                                                                    Card, Cardboard, Strawboard and Millboard Makers -                                                      
                                                                                                    Cardboard Box and Paper Box Manufacturers -                                                     
                                                                                                    Carbon Papers, Typewriter Ribbons, Inks and Stamp Pad Manufacturers                                                     
                                                                                                    Caretakers                                                     
                                                                                                    Carmen and Cartage Contractors                                                      
                                                                                                    Car Cleaners (as a separate trade)                                                     
                                                                                                    Car Park Proprietors                                                      
                                                                                                    Carpenters and Joiners (who only undertake contracts for woodwork)                                                     
                                                                                                    Carpet and Rug Manufacturers                                                       
                                                                                                    Carriage Builders                                                      
                                                                                                    Carvers in Stone                                                     
                                                                                                    Cassettes and Video cassettes (factory)                                                      
                                                                                                    Celluloid Goods Makers                                                       
                                                                                                    Caterers - rate as Hotels and Restaurants.                                                     
                                                                                                    Cattle Food and Fish Meal Manufacturers                                                     
                                                                                                    Cattle, Horse, Sheep and Pig Salesmen and Drovers                                                     
                                                                                                    Cement Manufacturing of plates tubes and similar goods                                                      
                                                                                                    Cement Works excluding Quarry or Mining Risks (Quarry and Mining Risks to be rated separately                                                      
                                                                                                    Cemeteries                                                     
                                                                                                    Chair Makers                                                      
                                                                                                    Cheese Factories                                                      
                                                                                                    Chemical Works (converting raw material into crude or commercials in bulk).                                                     
                                                                                                    Chemists - Analytical                                                      
                                                                                                    Chemists and Druggists (Manufacturing)                                                     
                                                                                                    Chocolate Manufacturers                                                     
                                                                                                    Church Staffs and Religious Bodies                                                      
                                                                                                    Cigar and Cigarette Manufacturers                                                      
                                                                                                    Cinemas:                                                     
                                                                                                    Circuses, Fairs and Pleasure Grounds Proprietors                                                      
                                                                                                    Clay Pits - Rate as Brick and Tile Makers                                                     
                                                                                                    Cleaners Dyers and Laundries                                                     
                                                                                                    Clerical Staffs (unless otherwise provided for) -                                                      
                                                                                                    Clothing and Underclothing Manufacturers                                                     
                                                                                                    Clubs:                                                     
                                                                                                    Coach, carriage and Wagon Builders and Wheelwrights                                                      
                                                                                                    Coal/Charcoal Merchants and Dealers                                                     
                                                                                                    Cocoa Manufacturers                                                      
                                                                                                    Coating as a separate trade where no chemicals are used                                                      
                                                                                                    Coconut Fibre Works, Mat and Matting Makers                                                      
                                                                                                    Coconut -Oil Refiners and Manufacturers                                                      
                                                                                                    Coffee Factories                                                     
                                                                                                    Coffee Roasters and Essence Manufacturers                                                      
                                                                                                    Coir Presses - rate as Coconut Fibre Works etc.                                                     
                                                                                                    Coke Manufacturers, including erection of ovens                                                     
                                                                                                    Cold Storage:                                                     
                                                                                                    Colleges                                                     
                                                                                                    Commercial Travellers                                                     
                                                                                                    Confectioners                                                      
                                                                                                    Coopers and Keg and Vat Makers (Barrel)                                                      
                                                                                                    Cord Makers                                                     
                                                                                                    Cordial Manufacturers                                                     
                                                                                                    Cork (factory)                                                       
                                                                                                    Costume Jewellery (Manufacturing)                                                       
                                                                                                    Cotton Ginneries, Pressing Factories and Presses                                                     
                                                                                                    Cotton Grower with Ginnery -                                                     
                                                                                                    Cotton Mills Cycle Makers, Repairers and Component                                                      
                                                                                                    Cranes (Manufacture and Erection)                                                      
                                                                                                    Crematoria                                                      
                                                                                                    Cycle and Motor Cycle Makers. Repairers and Component and Accessory Makers with or without machinery.                                                     
                                                                                                    Dairy Farms-                                                      
                                                                                                    Dentists and Dentists Mechanics..                                                      
                                                                                                    Diamond Drilling Contractors                                                      
                                                                                                    Diamond and Precious Stone Cutters and Sorters                                                     
                                                                                                    Die Cutters and/or Sinkers                                                      
                                                                                                    Disinfectant Manufacturers excluding Dyewood Grinders                                                      
                                                                                                    Distillers                                                      
                                                                                                    Divers (Deep Sea - with Equipment)                                                       
                                                                                                    Divers (Sponge Fishing) -                                                      
                                                                                                    Dock Services:                                                     
                                                                                                    Dock, Pier and Wharf Construction and Repair                                                     
                                                                                                    Doctors Dispensers, Assistants and Locum                                                     
                                                                                                    Domestic Servants:                                                     
                                                                                                    Dredger Proprietors                                                     
                                                                                                    Dressmaking (Wholesale)                                                      
                                                                                                    Drum manufacturers (Metal)                                                      
                                                                                                    Driving Schools                                                     
                                                                                                    Dye Grinding and Mixing Work (not Dyewood Grinding but only dye substances powdered and subsequently mixed                                                      
                                                                                                    Dyewood Grinders                                                      
                                                                                                    Earth Works, Land Levelling, Excavation, earth removal, filling and reclamation (not for sewers and roads)                                                     
                                                                                                    Electric Cable Makers                                                     
                                                                                                     Electrical Engineers (Not Manufacturers):                                                     
                                                                                                    Electrical Engineers (Manufacturers):                                                     
                                                                                                    Electricity, Generation and Supply Undertakings:                                                     
                                                                                                    Engineers:                                                     
                                                                                                    Engravers as a separate trade and where no die cutting or sinking is done and no chemicals are used                                                       
                                                                                                    Estate (except Cotton Growers with Ginnery)                                                      
                                                                                                    Excavation, Earth Removal and Filling and Reclamation                                                      
                                                                                                    Explosive Dealers including Drivers and Attendants                                                     
                                                                                                    Feather Manufacturers, Dressers, Purifiers and Merchants                                                     
                                                                                                    Fencing Contractors                                                     
                                                                                                    Ferries                                                      
                                                                                                    Fertilizer Manufacturers                                                      
                                                                                                    Fibreglass Goods Manufacturers                                                      
                                                                                                    Film Producers:                                                     
                                                                                                    Fire Brigades                                                       
                                                                                                    Fireworks Manufacturers                                                     
                                                                                                    Fish Processors, Curers and Traders                                                      
                                                                                                    Fishmongers (Retail only)                                                      
                                                                                                    Fishermen / Fishing Vessels                                                     
                                                                                                    Fishing Net and Tackle Makers                                                      
                                                                                                    Fish-Hook Makers                                                      
                                                                                                    Flag Banner, Bunting, Marquee and Tent Makers                                                     
                                                                                                    Flooring                                                      
                                                                                                    Florists                                                     
                                                                                                    Flour Merchants                                                      
                                                                                                    Forwarding, Landing and Shipping Agents:                                                     
                                                                                                    Foundries.                                                     
                                                                                                    Fruit Juice Manufacturers.                                                      
                                                                                                    Fumigators (excluding Agricultural Spraying and Pest Control                                                     
                                                                                                    Furniture Dealers and Removers and Depository Proprietors                                                     
                                                                                                    Furniture Manufacturers:                                                      
                                                                                                    Fur Dressers, Dyers and Furriers (Wholesale)                                                     
                                                                                                    Galvanizing where carried on as a separate trade                                                     
                                                                                                    Gardeners                                                      
                                                                                                    Gas Manufacturers and Suppliers:                                                     
                                                                                                    Gelatine; Glue, Size and Isinglass Manufacturers                                                     
                                                                                                    Geologists                                                      
                                                                                                    Ghee and Lard Manufacturers                                                      
                                                                                                    Glass Bevellers, Silverers, Embossers, Gilders, Decorators and                                                     
                                                                                                    Glass Manufacturers:                                                     
                                                                                                    Glaziers                                                     
                                                                                                    Glue Manufacturers .                                                     
                                                                                                    Godowns (excluding cold storage)                                                      
                                                                                                    Goldsmiths                                                      
                                                                                                    Grain, Flour, Hay, Straw, Fodder and Seed Merchants and Forage                                                     
                                                                                                    Granite and Marble Works:                                                     
                                                                                                    Grave Diggers                                                      
                                                                                                    Gravel Sand and Murram Pits:                                                     
                                                                                                    Grindstone and Millstone Makers not in connection with quarries                                                      
                                                                                                    Gun makers and Gunsmiths                                                      
                                                                                                    Hairdressing Salons, Training Colleges & Beauty Parlours                                                     
                                                                                                    Harness and Saddle Makers                                                      
                                                                                                    Hat Makers                                                      
                                                                                                    Haulage Contractors (including Drivers and Vehicle Attendants)                                                     
                                                                                                    Hay Merchants                                                      
                                                                                                    Hide Merchants and Dealers                                                     
                                                                                                    Horn Goods Makers                                                      
                                                                                                    Horse hair Processors                                                       
                                                                                                    Hospitals, Asylums, Nursing Mission or Training Homes,                                                     
                                                                                                    Hotels, Game Lodges, Restaurants, (not Public House, Beer shops or                                                     
                                                                                                    Professional hunters and/or Photographic Safari operators                                                      
                                                                                                    Ice Cream Manufacturers                                                       
                                                                                                    Ice Dealers and Manufacturers                                                     
                                                                                                    Import and Export Merchants                                                       
                                                                                                    Ink Manufacturers                                                      
                                                                                                    Incense Manufacturers                                                     
                                                                                                    Inland Water Transport Companies                                                      
                                                                                                    Insurance Companies:                                                     
                                                                                                    Insecticides/ Pesticide Manufacturers                                                     
                                                                                                    Interior Decorators                                                     
                                                                                                    Iron Building Manufacturing and Erectors:                                                     
                                                                                                    Ironfounders                                                      
                                                                                                    Iron Smelters                                                     
                                                                                                    Irrigation                                                      
                                                                                                    Isinglass Manufacturers                                                      
                                                                                                    Ivory, Horn, Bone and Tortoise Shell Goods Makers and Pearl                                                     
                                                                                                    Jam and Provision Preservers and Packers                                                     
                                                                                                    Japanners                                                     
                                                                                                    Jelly Powder Manufacturers                                                     
                                                                                                    Jewellers, Goldsmiths and Silversmiths (Manufacturing)                                                     
                                                                                                    Jute Bales-Loading and unloading into Railway Wagons                                                     
                                                                                                    Jute Godowns and Warehouses                                                     
                                                                                                    Keg Manufacturers                                                      
                                                                                                    Label Manufacturers                                                       
                                                                                                    Lamination                                                     
                                                                                                    Lamp Makers                                                      
                                                                                                    Land Drainage Irrigation                                                     
                                                                                                    Land & Shipping Agents                                                     
                                                                                                    Laundries -                                                      
                                                                                                    Lead Pencil Makers                                                     
                                                                                                    Leather Dressers and Dyers                                                      
                                                                                                    Leather Goods Makers:                                                     
                                                                                                    Lift Attendants:                                                     
                                                                                                    Lifts and Hoists (Manufacture, Erection and Maintenance)                                                      
                                                                                                    Lift Repairing Machinists -                                                     
                                                                                                    Lighter Owners                                                      
                                                                                                    Lime Works and Kilns (excluding Quarry or Mining Risks)                                                      
                                                                                                    Livery Stable Proprietors not undertaking cartage contracts                                                     
                                                                                                    Liquefied Petroleum (as a separate   trade) -All employees including delivery                                                     
                                                                                                    Lithographers                                                      
                                                                                                    Livestock Farm                                                     
                                                                                                    Lock Makers                                                      
                                                                                                    Locust Destroyers                                                     
                                                                                                    Machinery and Scrap Metal Dealers:                                                     
                                                                                                    Marble Works                                                      
                                                                                                    Margarine Manufacturers                                                     
                                                                                                    Marine Store Dealers and General Waste dealers (other than                                                     
                                                                                                    Market Gardeners                                                     
                                                                                                    Masons (Monumental)                                                     
                                                                                                    Match Manufacturers                                                      
                                                                                                    Mattress Manufacturers                                                       
                                                                                                    Meat Market (Wholesale):                                                     
                                                                                                    Messengers and Porters                                                     
                                                                                                    Metal (Hollow Ware) Tin and Steel Plate Manufacturers and Sheet Metal Works                                                      
                                                                                                    Metal Polishers and Platers                                                     
                                                                                                    Metal Works excluding Tin and Steel Plate and Sheet Metal Works:                                                     
                                                                                                    Millers, Corn, Rice and Meal                                                      
                                                                                                    Millstone Makers                                                     
                                                                                                    Mineral Water Manufacturers - Rate as Aerated, etc.                                                     
                                                                                                    Mines:                                                     
                                                                                                    Mobile Telephone Operators                                                     
                                                                                                    Motor Cycle Makers and Repairers                                                      
                                                                                                    Motor Garage and Showrooms:                                                     
                                                                                                    Motor Drivers in private employment                                                     
                                                                                                    Murram Pits                                                     
                                                                                                    Musical Instrument Dealers, Makers and Repairers:                                                     
                                                                                                    Nail Makers                                                      
                                                                                                    National Parks:                                                      
                                                                                                    Needle manufacturers                                                       
                                                                                                    Noodle Makers                                                     
                                                                                                    Newspaper Proprietors - Rate as Printers                                                     
                                                                                                    Nurses                                                      
                                                                                                    Office Premises (Employees)                                                     
                                                                                                    Office Machine Maintenance Engineers                                                      
                                                                                                    Oil and Petroleum Dealers (including Distribution)                                                      
                                                                                                    Oil Mills (not Mineral Oils) and Oilcake Manufacturers                                                     
                                                                                                    Oil Well Proprietors and Mineral Refiners:                                                     
                                                                                                    Oil (Vegetable) Manufacturers and Refiners                                                     
                                                                                                    Opticians (other than retail)                                                      
                                                                                                    Ore Importers or Exporters including warehouse and loading and unloading vessels.                                                     
                                                                                                    Oxy-acetylene Welders                                                     
                                                                                                    Oyster Cultivators                                                     
                                                                                                    Paint, Colour, Enamel and Varnish Manufacturers                                                     
                                                                                                    Painters and Decorators (as a separate trade) not Builders or ship painters, scrapers and scalers:-                                                     
                                                                                                    Paper Manufacturers:                                                     
                                                                                                    Paraffin and Wax (factory)                                                     
                                                                                                    Parcel Delivery Agents, Carriers and carters                                                      
                                                                                                    Parquet Floor Laying                                                      
                                                                                                    Parquet Floor Cutting                                                      
                                                                                                    Patent Fuel and Firelighter Manufacturers                                                     
                                                                                                    Pattern Card Makers                                                      
                                                                                                    Pearl Cutters                                                      
                                                                                                    Perfume Manufacturers                                                      
                                                                                                    Pest Control and fumigation   Contractors                                                      
                                                                                                    Petrochemical Industry                                                     
                                                                                                    Petrol Pump Stations and Car Park (not connected with Garages)                                                      
                                                                                                    Photo Block and process Block Manufacturers                                                      
                                                                                                    Pharmaceutical Products (Manufacturers)                                                     
                                                                                                    Photographers and Photographic dealers                                                     
                                                                                                    Piano Tuners and Teachers                                                      
                                                                                                    Pickle Manufacturers                                                      
                                                                                                    Picture Frame Makers, Gilders and Picture Dealers                                                     
                                                                                                    Pipe (Tobacco) Makers and Mounters                                                      
                                                                                                    Plantations                                                     
                                                                                                    Plasterers and Plaster and Fibrous Plaster Modellers and Moulders:                                                     
                                                                                                    Plastic Goods Makers                                                     
                                                                                                    Plumbers, Hot Water and Sanitary Engineers                                                     
                                                                                                    Porcelain Manufacturers                                                      
                                                                                                    Polish Manufacturers..                                                     
                                                                                                    Pontoons, builders and repairs                                                     
                                                                                                    Pottery Manufacturers and Decorators:-                                                     
                                                                                                    Poultry and Hatchery                                                     
                                                                                                     Printers and Lithographers (Excluding paper manufacturers)                                                       
                                                                                                    Produce Dealers:-                                                      
                                                                                                    Property Owners and Managers (residential and office building only; excluding all building and decoration works)                                                     
                                                                                                    Private Investigators and Detectives                                                     
                                                                                                    Professional hunters and / or Photographic Safari Operators                                                     
                                                                                                    Potato Dehydrating                                                     
                                                                                                    Public authorities- To be rated specially                                                     
                                                                                                    Public Houses                                                      
                                                                                                    Publishers                                                      
                                                                                                    Quarries - Excluding Mines                                                     
                                                                                                    Quilt Manufacturers                                                     
                                                                                                    Racecourse Employees                                                      
                                                                                                    Radiology Centres                                                     
                                                                                                    Railway Coach and Wagon Works                                                     
                                                                                                    Railway contractors, Construction and Alteration:-                                                     
                                                                                                    Railway Upkeep and Running, excluding Construction                                                     
                                                                                                    Razor Blade Factories                                                      
                                                                                                    Refuse Collectors                                                      
                                                                                                    Restaurants                                                      
                                                                                                    Rice Millers                                                      
                                                                                                    Rivet Makers                                                      
                                                                                                    Road Paving and Road Making                                                      
                                                                                                    Roofing and Floor Surfacing                                                     
                                                                                                    Rope (excluding wire rope) Cord and Twine Makers.                                                     
                                                                                                    Rubber and Balata:                                                     
                                                                                                    Reclaimers and Waste Workers                                                      
                                                                                                    Sack Makers                                                     
                                                                                                    Safari / Tour Operators & Organisers                                                     
                                                                                                    Sail makers:                                                     
                                                                                                    Salt Merchants and Dealers                                                      
                                                                                                    Salt Works, excluding Mining                                                     
                                                                                                    Sand Pits Exceeding 3 metres in depth or with blasting and tunnelling                                                      
                                                                                                    Sauce Manufacturers                                                      
                                                                                                    Sausage Manufacturers                                                     
                                                                                                    Saw Mills                                                     
                                                                                                    Scaffolding Erection (as a separate trade): -                                                     
                                                                                                    Schools, Colleges and Educational Establishments                                                     
                                                                                                    Scientific and Surgical Instrument and Appliance Makers                                                     
                                                                                                    Scientific and surgical Appliance Makers                                                      
                                                                                                    Scrap Metal Dealers                                                      
                                                                                                    Screw Manufacturers -                                                      
                                                                                                    Seamen                                                      
                                                                                                    Seed Merchants                                                     
                                                                                                    Security Guards                                                     
                                                                                                    Sewer and Road Contractors:                                                      
                                                                                                    Sheet Lead Rollers and Lead Pipe Makers-                                                     
                                                                                                    Shellac Manufacturers                                                      
                                                                                                    Ship Breakers                                                      
                                                                                                    Ship Builders - Iron, Steel and Concrete:                                                     
                                                                                                    Ship Chandlers and Ship Stores:                                                     
                                                                                                    Ship Owners:                                                     
                                                                                                    Ship Painters, Scrapers and Scalers:                                                     
                                                                                                    Ship Salvors:                                                     
                                                                                                      Shipping Agents                                                      
                                                                                                    Shipsmiths and Shipwrights (Jobbing) where carried on as a separate trade                                                      
                                                                                                    Shop Fitters                                                     
                                                                                                    Shops and Retails Stores:                                                     
                                                                                                    Shop Fitters                                                     
                                                                                                    Shops and Retails Stores:                                                     
                                                                                                    Shops and Retail Stores (not otherwise classified):                                                     
                                                                                                    Shot Manufacturers.                                                     
                                                                                                    Sign Writers and Makers:                                                     
                                                                                                    Silk spinners and or weavers                                                     
                                                                                                    Silk Artificial:                                                     
                                                                                                    Silversmiths                                                      
                                                                                                    Slag crushers and removers                                                     
                                                                                                    Slaughter- men                                                     
                                                                                                    Small ware Manufacturers (Braid, laces other than Leather, Tassels and Cords)                                                      
                                                                                                    Snuff Manufacturers where carried on as a separate trade                                                      
                                                                                                    Soap Makers. Melters and Boilers                                                      
                                                                                                    Soap Makers (Toilet) Where remelting and perfuming only are done.                                                     
                                                                                                    Social Workers -                                                      
                                                                                                    Solvent Extraction plants:-                                                     
                                                                                                    Spice Manufacturers (including nut grinding and shelling)                                                      
                                                                                                    Spring and axle makers                                                     
                                                                                                    Sponge Fishers                                                      
                                                                                                    Sports Goods Manufacturers                                                     
                                                                                                    Spray Painters (as a separate trade)                                                     
                                                                                                    Stampers and Piercers where carried on as a separate trade -                                                      
                                                                                                    Starch and Blue Manufacturers                                                     
                                                                                                    Stationers - Manufacturing and/ or Wholesale                                                      
                                                                                                    Steel and Iron Rolling Mills                                                      
                                                                                                    Stevedores                                                      
                                                                                                    Stone and State Dressing and stone Crushing and Breaking Yards:                                                     
                                                                                                    Stone Masons and Carvers and Monumental Masons (as a separate trade):                                                      
                                                                                                    Straw Merchants                                                      
                                                                                                    Surf Boat Owners                                                      
                                                                                                    Surgical Instrument Makers                                                     
                                                                                                    Surveyors (excluding Marine)                                                     
                                                                                                    Surveyors (Marine)                                                     
                                                                                                    Sweet Manufacturers                                                      
                                                                                                    Tailors                                                      
                                                                                                    Tanners, Curriers and Fellmongers                                                     
                                                                                                    Tar and Turpentine Distillers, Cresote and Lampblack Manufacturers                                                     
                                                                                                    Taxidermist                                                      
                                                                                                    Taxi                                                       
                                                                                                    Telephone and Telegraph installation repairs, maintenance or operation:                                                     
                                                                                                    Television  (installation and  repair excluding retail shops)                                                     
                                                                                                    Tent, Tarpaulin and Marquee Makers                                                     
                                                                                                    Textile Manufacturers (All Processes of, and incidental to spinning and weaving; including mill godowns)                                                     
                                                                                                    Theatres                                                     
                                                                                                    Timber                                                     
                                                                                                    Tin and Steel Plate and Sheet Metal Works (including Metal Boxes, Drums and Furniture):-                                                     
                                                                                                    Tin Ore getting from open workings and Machine Crushing                                                     
                                                                                                    Tin Smiths                                                     
                                                                                                    Tobacco, Cigar and Cigarette Manufactures:                                                     
                                                                                                    Tools Manufacturers                                                      
                                                                                                    Toy Makers                                                     
                                                                                                    Trailer Manufacturers                                                      
                                                                                                    Transporters                                                      
                                                                                                    Tug Owners                                                      
                                                                                                    Twine Makers                                                      
                                                                                                    Typewriter Makers, Dealers and Repairers and Suppliers                                                      
                                                                                                    Umbrella Manufacturers                                                      
                                                                                                    Undertakers.                                                     
                                                                                                    Upholsters                                                     
                                                                                                    Vacuum Flask Manufacturers                                                     
                                                                                                    Veneer Manufacturers where carried on as a separate trade                                                     
                                                                                                    Veterinary Surgeons and Attendants and Grooms in employ of                                                     
                                                                                                    Video Filming                                                      
                                                                                                    Vinegar Manufacturers                                                      
                                                                                                    Vulcanisers                                                      
                                                                                                    Wagon Builders                                                      
                                                                                                    Wall and ceiling surfacing: - rate as a separate trade                                                      
                                                                                                    Warehouses - (excluding Cold Storage):                                                     
                                                                                                    Warehouses - (Cold Storage):                                                     
                                                                                                    Waste Collectors and Disposers                                                     
                                                                                                    Watch Manufacturers                                                      
                                                                                                    Watchmen (as a separate trade)                                                      
                                                                                                    Water Supply Undertakings                                                      
                                                                                                    Waterworks and Pumping Stations                                                      
                                                                                                    Wattle Growers and Cutters                                                     
                                                                                                    Welders:                                                     
                                                                                                    Well-sinkers or Borers:                                                     
                                                                                                    Wharf Constructors                                                      
                                                                                                    Wheelrights                                                      
                                                                                                    Window blind makers including lattice and nets                                                      
                                                                                                    Window Cleaners                                                     
                                                                                                    Whiting and Pipe clay Manufacturers excluding mining quarry                                                     
                                                                                                    Wine, spirits and beer (where drink is sold for consumption on the premises)                                                     
                                                                                                    Wire Drawers and wire Rope Manufacturers:                                                     
                                                                                                    Wire Goods Makers (excluding Mattresses)                                                      
                                                                                                    Wireless Schools (including e-learning, virtual learning -Tuition and Demonstration)                                                     
                                                                                                    Woodmen and Foresters - Rate as Timber Merchants                                                     
                                                                                                    Wood Ware Manufacturers and Turners                                                     
                                                                                                    Wood Wool and Wood Pulp Manufacturers                                                      
                                                                                                    Woodworking Machinists                                                     
                                                                                                    Woolen and Worsted -                                                     
                                                                                                    Writing Slate Manufacturers                                                     
                                                                                                    Yarn and Thread Bleachers and / or Dyers with or without machinery where yarn and thread only are handled (and where no bleaching or dyeing of other material is done)                                                     
                                                                                                    Yeast Manufacturers                                                      
                                                                                                    Zinc Works