In exercise of the powers conferred by clause (b) of sub-section (1) of section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), and in partial modification of this Department Notification No. EXN-F(5)-13/2005 dated 07th February 2007, (hereinafter called the 'said notification'), the Governor of Himachal Pradesh is pleased to direct that in column 3 of the 'said notification', against items specified at Serial No. 1 and 2, for the words "at every point of purchase in the State" the words "(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" shall be substituted.