In exercise of the powers conferred by clause (c) sub-section (1) of section 6 of the Himachal Pradesh Value Added Tax Act, 2005(Act No. 12 of 2005), and in partial supersession of this Department notification No. EXN-F(5)-13/2005 dated 07th February, 2007 published in Rajpatra, Himachal Pradesh (Extra-ordinary) on 22nd February, 2007 issued under section 6, ibid, the Governor of Himachal Pradesh is pleased to notify the rate of tax, leviable and payable on the sale of "Liquor" to be 12.5% with effect from 1st day of April, 2008.