Uttaranchal VAT Schedule III

Tax shall be payable on the sale or purchase of the goods specified in this Schedule at the rate of twenty percent at the point of sale by the Manufacturer or Importer in Uttaranchal provided that if the sale is by any of the undertakings registered as dealers under the name and style of M/s Indian Oil Corporation Ltd, M/s Bharat Petroleum Corporation Ltd, M/s Hindustan Petroleum Corporation Ltd and M/s Indo- Burma Corporation Ltd, the Tax shall be levied at the point of sale by such dealer to a person other than any of the aforesaid dealers.