The Orissa Value Added Tax Act, 2004 Schedule History
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Body

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.	Light Diesel Oil and Aviation Turbine Fuel except when sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines; Explanation :- For the purpose of this entry ,"scheduled airlines" means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.	20%
3A.	Motor Spirit including Petrol, High Speed Diesel	18%
4.	Narcotics	20%
5	Tobacco and its products other than unmanufactured tobacco, beedis and tobacco used in manufacture of beedis.	25%
6	Unmanufactured tobacco, beedis and tobacco used in manufacture of beedis	10%