[See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005]

Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of One percent: S1. No. Description of Goods 1- Gold, silver, platinum and other precious metals 2- Articles of gold, silver, platinum and other precious metals including jewellery made from gold, silver, platinum and other precious metals 3- Precious and semi-precious stones