The Orissa Value Added Tax Act, 2004 Schedule History
-

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.	Foreign liquor, whether made in India or not, including brandy, whisky, vodka gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable femented liquors.	20%
2.	Country liquor	20%
3.	Motor spirit including petrol, High Speed Diesel and Aviation Turbine Fuel and Light Diesel Oil.	20%
4.	Narcotics	20%