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 brackets and words "(including aviation turbine fuel)" shall be omitted.