Professional tax applicability

A person is carrying on a business of making beds(gadela) and pillows. he is on a small scale business which is provided to day to day service to people. Is he liable to pay professional tax? If yes than in which point will he be considered under 21 points of "SCHEDULE I" of The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Profession Tax Act). he also does repairing of beds and pillows.