In exercise of the powers conferred by sub-section (1) of section 5 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the first day of August, 2008, the tax payable by a dealer under the said Act on the sale of the following goods, namely.-

All varieties of textiles and fabrics imported from outside the territory of India, other than those specified in Third Schedule to the said Act;

Branded brooms manufactured out of grass, natural fibers and natural sticks;

Ice when sold to fishermen who are members of any Fishermen Co-operative Society or owners of registered fishing boats and whose full name and membership or registration number are mentioned in the corresponding bills of sale issued.