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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER III : INCIDENCE, LEVY AND RATE OF TAX

9. Tax free Goods.

No tax shall be payable on the sale of goods specified in the second column of Schedule 'B' subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof and no dealer shall charge sales tax on the sale of goods which are declared tax free from time to time under this section.