In exercise of the powers conferred by clauses (b) and (c) of sub section (1) of Section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No.12 of 2005), (hereinafter called the said Act) and in super session of this department Notification No. EXN-F (1)-5/2000, dated 18.8.2000 published in Rajpatra, Himachal Pradesh (Extraordinary) on 21.8.2000 issued under section 6 of the repealed Himachal Pradesh General Sales Tax Act, 1968 the Governor of Himachal Pradesh is pleased to notify the rates of tax leviable and payable on the purchase and sale of goods specified in Schedule 'C' and Schedule 'D' respectively appended to the said Act as shown below against each commodity with immediate effect:-
Schedule 'C'
(a) on the entire taxable turnover of purchase at the first point of purchase in the State and
(b) on the component of taxable turnover of purchase attributable to value addition at the second and every subsequent point of purchase in the State.
Schedule 'D'