THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-5/2010-Dated 4th January, 2016.

Whereas, the draft amendment in Part-II of SCHEDULE 'A' appended to the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005) was notified in accordance with the provisions of section 10 of the Act ibid for inviting objection(s)/suggestion(s) from the person(s) likely to be affected thereby within a period of 10 days from the date of publication of this notification in the Rajpatra (e-Gazette), Himachal Pradesh, vide this department notification No. EXN-F(10)-5/2010-Loose, Dated 29.10.2015 and published in the Rajpatra (e-Gazette), Himachal Pradesh dated 03.11.2015;

And whereas, no objection(s)/suggestion(s) has been received within the above stipulated period in this behalf;

Now, therefore, the Governor, Himachal Pradesh in exercise of the powers conferred by section 10 of the Act ibid is pleased to make the following amendments in Part-II of SCHEDULE 'A' appended to the said Act from the date of publication of the notification in the Rajpatra(e-Gazette), Himachal Pradesh, namely:-

AMENDMENT

For the existing entry No.7 of Part-II of Schedule 'A' appended to Himachal Pradesh Value Added Tax Act,2005, the following shall be substituted, namely:-

(a). Goods on which rate of tax otherwise applicable is more than 4%, other than Motor-spirit(Petrol including ATF and Diesel), when sold to Central Police Canteens directly subject to furnishing of a certificate duly signed and stamped by the officer authorized to make purchases certifying that the goods purchased are meant for sale to serving and retired Central Armed Police Forces personnel i.e. ITBP,CISF, SSB, BSF and CRPF directly or through unit run canteens.

(b). Goods mentioned at entry No.7(a) when further sold to serving and retired Central Armed Police Forces personnel by Central Police canteens directly or through unit run canteens.".

By Order

Additional Chief Secretary(E&T) to the

Government of Himachal Pradesh