SCHEDULE IV
[See section 4]
Goods Taxable at 5%
(a) meat
(b) poultry
(c) fish
5
Explanation: Hydraulic excavators (earth moving and mining machinery) includes Heavy loaders including wheel loading shovel.
NOTE: For any of the goods included in Schedule IV including Part-A and Part-B, which are covered in the category of goods of special importance as specified in section 14 of the Central sales Tax Act, 1956, the rate of tax shall be such as specified against serial number 7 of the schedule VI appended to the Act.