In exercise of the powers conferred by entry 45 of PART-II of Schedule A, read with Sub section (1) of Section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh is pleased to notify the list of Industrial Inputs and packing materials, as under :-
"LIST OF INDUSTRIAL INPUTS AND PACKING MATERIALS
(SEE ENTRY NUMBER 45 OF part II of SCHEDULE A)
Ethyl Alcohol of the strength above 110 proof.
* Dimethyl terephthalate.
* Terephthalic Acid and its salt
- Containing petroleum oils or oils obtained from bituminous minerals:
- Polystyrene:
Epoxy Hardener,
Accelator,
Epoxy Resins,
UF Resin
Elastic,
Zip
Paper Foam
Paper Pipes
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