SCHEDULE 'D'
(See clause (d) of sub-section (1) of section 5)
Goods Exempted from Tax
(a) such goods are purchased from a registered dealer within the State;
(b) the subsequent dealer claiming such exemption is registered under this Act;
(c) a proof of payment of tax at first point of sale on such goods is adduced to the satisfaction of the Appropriate Assessing Authority.
ANNEXURE
(i) Aviation spirit, aviation turbine fuel and A. V. Gas other than covered by entry (34) of Schedule ''
(ii) High Speed Diesel Oil (HSD).
(iii) Light Diesel Oil (LDO).
(iv) Motor spirit which is commonly known as petrol including ethanol blended petrol.
(v) Any other petroleum product not specifically described hereinabove or in any of the Schedules other than kerosene oil, liquefied petroleum gas, furnace oil and substitute furnace fuel including low sulphur heavy stock, naphtha and lubricating oil and grease.