THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011

Act No. 29 of 2011

(AS ASSENTED TO BY THE GOVERNOR ON 5TH MAY, 2011)

AN

ACT

further to amend the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:-

1. Short title.-This Act may be called the Himachal Pradesh Value Added Tax (Amendment) Act, 2011.

2. Amendment of section 6.-In section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005) (hereinafter referred to as the "Principal Act" in sub-section (1), after clause (c), the following clause (d) shall be inserted, namely:-

"(d) at every point of sale in respect of the goods specified in the second column of Schedule "E"

3. Amendment of section 10.-

In section 10 of the principal Act, for the word, letter and signs "or 'D'" the signs, word and letters ", 'D' or 'E' " shall be substituted.

4. Insertion of SCHEDULE 'E'.-

After SCHEDULE 'D' appended to the principal Act, the following SCHEDULE 'E' shall be inserted, namely:-

"SCHEDULE 'E'

(See clause (d) of sub-section (1) of section 6)

GOODS TAXABLE AT SPECIAL RATES