bd9b7758_CAalley_com__Till_31st_Mar_2007
[Sl. No.] 3. [Subject] Unregistered Dealer-Sale of Declared Goods (Declared goods are goods of special importance and the state tax rate in all the states can't exceed four percent. [W.e.f 1April, 2007] Taxable at state rate [Till 31st Mar,2007] 
Twice the state vat rate
CAalley.com
Till 31st Mar,2007