you didnt told that are you looking for which state VAT exemption
normaly most of the state will follow VAT exemption as Declared goods
RIce, Johwar, cerals,Ragi, Wheat,pulses
are exempted from VAT
all the Fruits & Vegitable exempted from tax.
you should under stand the concept the fresh meet(chicken or Mutton) are exempted from tax but if packed & stored in cold storage it will tax ed under the VAT.