No.

Description of Dealers/

persons

Military Canteen of all goods, other then those specified below-

(1) Arms including rifles, revolvers, pistols, parts and accessories thereof and ammunition for the same, but excluding Khukhri, Bhala, Chhura and Talwar and ammunition for 12 bore shotguns.

(2) All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including electrical earthenware and porcelain electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy, electric motors and parts thereof, and all other accessories and component parts, whether sold as a whole or in parts, but excluding fans, lighting bulbs, fluorescent tubes(including their starters, chokes, fixture, fittings and accessories), torches, torch bulbs, torch cells, dry cell batteries, iron, toaster, kettle, mixi-cum-grinder and oven.

(3) Bhang, Ganja, Opium and Charas.

(4) Binoculars, telescopes and opera glasses and components, parts and accessories thereof.

(5) Carpets of all kinds including namdas but excluding cotton carpets and pile durries.

(6) Chassis of motor vehicles and bodies or tankers or motor caravans built or meant for mounting on chassis.

(7) Cinematographic equipment including cameras, projectors, and sound recording and re-producing equipment, lenses, films and film-strips, and cinema arc carbons, cinema slides, raw films, and components, parts and accessories required for use therewith.

(8) Metal safes, cash boxes and almirahs, other than almirahs costing not more than Rs.1,200/-, all kinds of metal furniture, whether sold in assembled or unassembled form, parts of metal furniture, furniture made from fibre glass, reinforced plastics or made primarily from any kind of plastics, upholstered furniture and furniture in the manufacture of which laminated sheets are used.

(9) Sheets, cushions, pillows, mattresses and other articles made from foam rubber, plastic foam or other synthetic foam or fibre foam or rubberised coir.

(10) Motor trucks, motor buses, motor cycle combinations, motor cars, jeeps and other motor vehicles, including motor cycles, motor scooters and motorettes (mopeds) Other than those notified elsewhere under the Act.

(11) Office machines and apparatuses including tabulating, calculating, duplicating cash registering, cheque writing, accounting, statistical, indexing, card-punching, franking and addressing machines and typewriters, computers (including Central Processing Unit and peripheral devices), teleprinters and auxillary machines, components, parts, and accessories of such office machines and apparatuses.

(12) Photographic enlargers, lenses, papers, plates and cloth, and components, parts and accessories thereof.

(13) Refrigeration and air-conditioning plants and all kinds of refrigerating appliances and equipment, including refrigerators, deep-freezers, mechanical water coolers, room coolers, air-conditioners air-coolers, bottle-coolers walk-in-coolers, and components, parts and accessories thereof and refrigeration materials including polystrene foam.

(14) Tyres and tubes and parts and accessories of motor vehicles, other than tyres and tubes of motor cycles, motor scooters and motorettes (mopeds).

(15) (a) Wireless transmission and reception equipments, instruments and apparatuses, including transistor radios, other radios and components, parts and accessories thereof such as transistors and electrical valves, but excluding transistor radios, other radios and accumulators costing less than Rs.1,200/-;

(b) Sound transmitting equipment, instruments and apparatuses including telephones, inter-com devices and loudspeakers, all amplifying equipments used with audio, video and electronic equipments but excluding sound amplifying and transmitting apparatuses carried on the person and specifically meant for use in hearing aids, and components, parts and accessories of such equipments, instruments and apparatuses;

(c) Sound recording equipments instruments and apparatuses such as dictaphones, cassette machines, and components, parts and accessories thereof excluding tape recorders and recording cassette and reel tapes.

(d) Other audio, video and electronic equipments, instruments and appliances including television receiving sets, television cameras and transmitting equipments, record players and changers whether without speakers or with built-in speakers, gramophones, gramophone records, radio gramophones and combinations of two or more audio or video equipments such as radios, cassettes, record players, television and the like, and components, parts and accessories of such equipments, instruments and appliances.

(a) All goods specified in serial no. 1 of Schedule IV of Uttarakhand Value Added Tax Act, 2005.