In exercise of the powers conferred by sub-clause (e) of Section 2 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, specifies the following goods for the purpose of the said clause, namely:-

1. Goods specified in part-III and Part-Ill A of Schedule-II

2. Deep freezers, air conditioning plants including air conditioners, mechanical water coolers, air coolers and spare parts and accessories thereof.

3. Typewriters, tabulators, registering, indexing, card punching, franking, addressing and duplicating machines including duplicators and other apparatuses for obtaining duplicate copies and spare parts and accessories thereof.

4. All types of two wheelers, three wheelers and motor vehicles with more than four wheels (other than motorcycles, motor scooters and mopeds), chassis and bodies of motor vehicles, Jeep trailers, spare parts and accessories thereof.

5. Television of all kinds, home-theatres, music systems, speaker systems, CD / VCD / DVD players, accumulators, amplifiers, speakers, spare parts and accessories thereof (other than the goods sale price of which does not exceed rupees 5000).

6. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, lenses, films and accessories required for use therewith.

7. Enlargers, lenses, plates, paper, film, spare parts and accessories required for the use in photographic cameras.

8. Cigarette cases, holders and lighters.

9. Binoculars, telescopes, opera glasses and goggles.

10. All kinds of furniture including upholstered and metal furniture and safes other than wooden furniture and almirahs made of iron and steel.

This notification shall be deemed to have come into force from 1st April, 2006.