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The Orissa Value Added Tax Act, 2004 Schedule History
SCHEDULE C : LIST OF GOODS SUBJECT TO TAX AT A SINGLE POINT ON TURNOVER OF SALES OR PURCHASES

SCHEDULE C
(See section 14)
LIST OF GOODS SUBJECT TO TAX AT A SINGLE PONT 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%