[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 goods specified in this Schedule at every point of sale at the rate specified against each in column 3 :

Sl.No. | Description of goods | Rate of tax Percentage 1- | Lottery tickets | 32.5% 2- | Molasses | 20%