SCHEDULE I
[See clause (a) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]
No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule.
(ii) Beehive made of timber or wood of kinds/ species other than Teak, Devdar, Saal, Sheesham, Kail or Sain
(i) (ii)Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation.
Further due to the wrong interpretation by the departmental officers, if any tax has been imposed on khadi cloth and khadi garments from 1-10-2005 till the issuance of this notification, the power to remit such tax shall be exercised by the assessing authority with the following restrictions-
1. The assessing officer on examination of books of account feels satisfied that the assessee has not realised any tax on such sales.
2. The assessing officer shall seek the approval on file from the Joint Commissioner (Executive) Commercial tax of his area before remission of tax.
3. Such dealers, who have realised the tax from the purchaser shall deposit the tax as per rules
(1) D.A.P.(18:46:0)
(2) M.O.P.
(3) S.S.P.
(4) N.P.K.(12:32:16) /(20:20:0)/(15:15:15) /(23:23:0)/(14:35:14)/(20:20:10)/(10:26:26)