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 April 2010 and during the financial year ending thirty first day of March, 2011, the tax payable by a dealer under the said Act on the sale of the following goods,namely

1. Paddy and rice.
2. Wheat
3. Pulses
4. Flour and soji of rice and wheat
5. Maida of wheat