In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act, 2005(Act No.12 of 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 2-12-2005 and published in Rajpatra Himachal Pradesh (Extraordinary) on 7-12-2005, namely :-

1. Short title and commencement -

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment ), Rules 2007.

(2) They shall come into force w.e.f.6-1-2007

2. Amendment of Schedule-

In Schedule appended to the Himachal Pradesh Value Added Tax Rules, 2005, for the existing iten number 8, the following shall be substituted namely:-

"8. Timber sold in course of Inter State trade or commerce or timber sent outside the State otherwise than by way of sale."