Whereas, the draft amendment in SCHEDULES 'A' and 'B' appended to the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005) were published in the Rajpatra, Himachal Pradesh dated 15th January, 2016 for inviting objection(s)/suggestion(s) from the person(s) likely to be affected thereby vide this Department Notification of even number dated 14th January, 2016 as required under section 10 of the Act ibid;

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

Now, therefore, the Governor, Himachal Pradesh in exercise of the powers conferred by section 10 of the Himachal Pradesh Value Added Tax Act, 2005(Act No.12 of 2005) is pleased to make the following amendments in SCHEDULES 'A' and 'B' appended to the Act ibid, with effect from 01-3-2016, namely:-

AMENDMENT

1. Amendment of Schedule A.

In Schedule A appended to the Himachal Pradesh Value Added Tax Act, 2005(hereinafter called the "principal Act")-

(a) in Part II-A,-

(i) for entry No.15, the following entry shall be substituted, namely:-

"15. Bricks of all kinds including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles and all kind of concrete blocks including AAC Blocks (Autoclaved Aerated Concrete Blocks)."

(ii)for entry No.37, the following entry shall be substituted, namely:-

"37. Writing instruments, register, long notebook, graph notebook, laboratory notebook all these when exceeding MRP of Rs. 200/-."

(iii) the existing entry No.54, shall be omitted.;

(iv) for entry No.74, the following entry shall be substituted, namely:-

"74. Old/Used vehicle/ pre-owned vehicle including two wheelers (tax will be levied on the difference between the selling price and buying price of the old/used Vehicle);

Explanation:-- Old Vehicle assessed/purchased at true value say at Rs. 2,00,000 and further after overhauling sold by true value at Rs. 2,50,000/- then tax shall be levied on Rs. 50,000/-."

(v) after existing entry No. 84, the following entries shall be inserted, namely:-

"84-A. All kinds of processed and packed dairy products including butter, cheese, table spreads etc. other than those covered by item No. 16 of Schedule 'B'

84-B.- All kinds of processed cereals/grains including soyabean bari, nutri nuggets, amritsari bariyan, cornflakes, wheat branflakes, oats etc;" and

(vi) the existing entry No.114 shall be omitted.

(b) in Part II-AA, after entry No.1, the following entry shall be inserted, namely:-

"2. All types of cables viz Industrial cables, high voltage cables, XL cables, PF cables, jelly-filled cables, optical fibre cables including household electrical wires and electrical cables."

2. Amendment of Schedule B.

In Schedule B appended to the principal Act, for entry No.4, the following entry shall be substituted, namely:-

"4. Animal feed and feed supplements namely processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including grass, hay and straw, husk of pulses and wheat, Additives and Deoiled cakes."

Additional Chief Secretary(E&T) to the

Government of Himachal Pradesh