SENSITIVE COMMODITIES FOR U.P. VAT
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| 1. | Refined Oil, Vanaspati and other edible oils. |
| 2. | Mentha Oil and Menthol. |
| 3. | Kirana, Kattha and Supari (Spices & condiments, katechu and Beetal nuts) |
| 4. | Coal |
| 5. | Iron-steel as defined in section 14 of the Central Sales Tax Act. |
| 6. | Plain Pan masala & Gutakha. |
| 7. | Cement. |
| 8. | Foodgrains & Pulses. |
| 9. | Medicines. |
| 10. | All kinds of soaps & Detergents. |
| 11. | All kinds of Electrical goods. |
| 12. | All kinds of electronic goods. |
| 13. | All kinds of cosmetics. |
| 14. | All Chemical fertilizers. |
| 15. | Biscuits & Confectionery. |
| 16. | Machinery & machinery parts. |
| 17. | Chemicals of all kinds. |
| 18. | Sodawater, cold drinks & soft drinks. |
| 19. | Wood & Timber |
| 20. | Paints & Varnishes. |
| 21. | All kinds of tyres & tubes. |
Dealers who deal in any of the commodities mentioned above and whose annual turnover is above rupees one crore are required to file monthly returns of tax and turnover.
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