In exercise of the powers conferred on him under sub-section(1) of section 6 of the Himachal Pradesh Value Added Tax Act, 2005 the Governor of Himachal Pradesh is pleased to direct that notwithstanding anything to the contrary contained in Schedule 'A' to the said Act, tax on 'tabacco'(excluding 'Beedies') shall be levied @12.5 percentum and tax on 'Beedies' shall be levied @ 4 percentum.