Section 145 ·

Substituted by Act No.23 of 2005. SCHEDULE - IV (See sub-section (3) of section 4) List of goods taxable @ 146[5%] Sl.No. Name of the Commodity 1. Agricultural implements not operated manually or not driven by animal 147[2. Goods of intangible or incorporeal nature as may be notified from time to time by the State Government and including,- (i) Patents (ii) Trade Marks (iii) Import licenses including exim scrips, special import licenses and licenses. Co duty free advance (iv) Export Permit or license or quota (v) Software packages (vi) Credit of Duty Entitlement Pass Book (vii) Technical know-how (viii) Goodwill (ix) Copyright (x) Designs registered under the Designs Act, 1911 (xi) SIM cards used in Mobile Phones