Section 4(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)The tax, payable on sale of goods under this Act, shall be levied and paid on the taxable turnover of sale of (a)goods named or described in column 2 of the Schedule II, at every point of sale and at the rate of four percent;(b)goods named or described in column 2 of the Schedule III at every point of sale and at the rate of one percent;(c)goods named or described in column 2 of the Schedule IV at the point of sale mentioned in column 3 and at the rate of tax mentioned in column 4 of the Schedule against such goods;(d)goods named or described in column 2 of the Schedule V at every point of sale and at the rate of twelve and half percent;Provided that in respect of goods mentioned in column 2 of Schedule IV, the State Government may, by notification, declare different rates of tax, not exceeding fifty percent, in respect of different goods or class of goods.[ Provided further ***] [Omitted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 ( U.P. Ordinance No. 6 of 2014).]
