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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body Notification No. EXN-F(5) 6/2006, Dated 8th November, 2006

In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act, 2005, the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified vide notification No. EXN-F-(5)-4/2005, dated 2nd December, 2005 and published in Rajpatra Himachal Pradesh (Extraordinary) dated 7th December, 2005, namely :-

1. Short title and commencement -

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment ), Rules 2006.

(2) They shall come into force with immediate effect.

2. Amendment in rule 17 -

In rule 17 of the Himachal Pradesh Value Added Tax Rules, 2005, in sub-rule (1), after clause (viii), the following clause (ix) shall be added, namely :-

"(ix) the turnover of sale of Aviation, Turbine Fuel made under sub-section (5) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) to the "designated Indian carrier", namely, Air India, Indian Airlines, Jet airways, Air Sahara and Air Indian Express, for the purposes of international flight, subject to furnishing of the following certificate, namely :-

CERTIFICATE

Certified that we have purchased Aviation Fuel from M/s _____________ holding Registration Certification No. ______________ under the Himachal Pradesh Value Added Tax Act, 2005, for the purposes of our international flight mentioned below and that the Aviation Turbine Fuel shall be utilized for the said purpose :-

Sl. No. Description of international flight Number and date of cash memo or retail invoice issued Purchase value of Aviation Turbine Fuel (ATF)
1 2 3 4
       
       
       

Place ______________ Signature of the purchaser with full address and seal
Date _______________