SCHEDULE-I

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

No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule: Sl.No. Description of Goods 1 Agricultural implements manually operated or animal driven or tractor driven and cart driven by animal 2- Aids and implements used by handicapped persons 3- All types of footwears priced for Rs. 300/- or less 4- Aquatic feed, poultry feed, cattle feed and cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi, gower, husk of pulsesdeoiled rice polish,deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk 5- Bamboo, bamboo matting and basket made of bamboo 6- Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur 7- Beehive and honey 8- Betelleaves 9- Biomass briquettes 10- Books, periodicals and journals including maps, charts and globes 11- Bread of all types other than pizza bread and buns and rusks 12- Broom sticks muddhas made of sarkanda, phool, bahari jharoo 13- Chalk sticks 14- Charkha, Ambar Charkha, handlooms 15- Chiwra, laya (murrnura), lava (kheel), poha, sattu and parched, fried and roasted gram 16- Certified organic cereals and pulses 17- Coarse grains excluding paddy, rice and wheat, but including kutu, ramdana, singhara (whether fresh, dried or boiled), kutu flour and singhara flour 18- Condoms and contraceptives 19- Cotton and silk yam in hanks 20- Drip irrigation system and Sprinkler irrigation system and parts thereof 21- Earthen pot and all other goods of clay manufactured by potterer 22- Electrical energy 23- Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds 24- Fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit