In continuation to this Department notification No. EXN-F(10)- 7/2011-Part dated 21.9.2012 and No. EXN-F(10)-7/2011-Part dated 10.9.2013, the Governor of Himachal Pradesh, in exercise of the powers conferred by sub-rule(2) of rule 61-B of the Himachal Pradesh Value Added Tax Rules, 2005 is pleased to notify the following classes of dealers for the purpose of making compulsory e-declaration w.e.f. 1-04-2016 in Form VAT-XXVI before the dispatch of taxable goods in the course of intra-state transactions of goods:-
1. Manufacturers/ dealers dealing in the sale of liquor.
It is also notified that the sequence of Manufacturers/ dealers dealing in the sale of the goods notified on aforementioned dates under rule 61-B (2) so far will henceforth be as under:-
1. Manufacturers/ dealers dealing in the sale of iron and steel.
2. Manufacturers/ dealers dealing in the sale of plywood and sunmica.
3. Manufacturers/ dealers dealing in the sale of medicines.
4. Manufacturers/ dealers dealing in the sale of electrical items.
5. Manufacturers/ dealers dealing in the sale of edible oils.
6. Manufacturers/ dealers dealing in the sale of marble.
7. Manufacturers/ dealers dealing in the sale of furniture.
8. Manufacturers/ dealers dealing in the sale of timber.
9. Manufacturers/ wholesale licensee having license in Form L-1, L-1C, L-1B, L-1BB, L-13 and S-1, S-1A, S-1B dealing in the sale of liquor.
By Order
Additional Chief Secretary(E&T) to the
Government of Himachal Pradesh