In exercise of the powers conferred under first proviso to sub-section (5) of section 62 of the Himachal Pradesh Value Added Tax Act, 2005 the Governor of Himachal Pradesh is pleased to direct that no tax shall be levied under section 6 of the aforesaid Act on the sale of goods manufactured by the dealers running any new Industrial Unit and or existing Industrial unit located in tax free zone for a period of 10 years from the date of commencement of commercial production on or after the date of commencement of the aforesaid Act, subject to all the terms and conditions including Explanation as specified in the department notification No. EXN-F(1) 2/2004 (i), dated 30.3.2005 issued under section 42 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968)