SCHEDULE III
[See sub-clause (ii) of clause (b) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Ordinance, 2005]
Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4
M stands for Sale by the Manufacturer in Uttaranchal
I stands for Sale by the Importer in Uttaranchal