|
Sl. No. |
Subject |
Till 31st Mar,2007 |
W.e.f 1April, 2007 |
|
1. |
Interstate Sale - Registered Dealer (Provided Form"C" is submitted) |
4% or tax rate applicable in state whichever is lower |
3% or tax rate applicable in state whichever is lower. |
|
2. |
Interstate Sale -Government |
4% or tax rate applicable in state whichever is lower(Provided Form
"D" is submitted) |
Treatment as sale to unregistered dealer and therefore state rate will
apply |
|
3. |
Unregistered Dealer-Sale of Declared Goods (Declared goods are goods
of special importance and the state tax rate in all the states can't
exceed four percent. |
Twice the state vat rate |
Taxable at state rate |
|
4. |
Unregistered Dealer-Other than Declared Goods |
10% or Local State Rate whichever is higher |
Taxable at state rate |
|
5. |
Subsequent sale to dealer to government under section 6(2) |
Exempt provided the Form"D" submitted |
Taxable, state rate of the state from where the subsequent sale takes
effect. |
|
6. |
Section14(ix) : omitted Section 14 have the declared goods list.
Unmanufactured tobacco and tobacco refuse covered under
sub-heading....... of the Schedule to the Central Excise Tariff Act,
1985; (5 of 1986) |
It was not possible to charge the tax rate greater than 4 percent. |
Now the state can levy the higher rate than four percent as the
unmanufacutred tobacco........omitted from the declared goods list. |
