SCHEDULE C : Orissa VAT ACT
SCHEDULE C
(See section 14)
LIST OF GOODS SUBJECT TO TAX AT A SINGLE POINT ON TURNOVER OF
SALES OR PURCHASES
Sl. No Description of goods Rate of tax as applicable
1 2 3
1. Liquor including Country Liquor 20%
2. Molasses 20%
3. Motor spirit including petrol, High Speed Diesel and Aviation Turbine Fuel and Light Diesel Oil. 20%
4. Narcotics 20%
5. Rectified Spirit 20%