Whereas, the draft amendments in Schedule-'A' Schedule 'B' and Schedule 'E' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) were notified in accordance with the provisions of Section 10 of the Act ibid for inviting objections and suggestions from the person(s) likely to be effected thereby, vide this department Notification of even number, dated 19th April, 2012 and published in the e- Gazette, Himachal Pradesh on 19th April, 2012;
And whereas, no objection/suggestion has been received within the stipulated period in this behalf.
Now, therefore, the Governor of Himachal Pradesh, in exercise of the powers vested in her under section 10 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) is pleased to make the following amendments in Schedule-'A', Schedule 'B' and Schedule 'D' appended to the Act ibid, namely:-
AMENDMENTS
1. After entry at Sr. No. 6 of Part-II in Schedule 'A' the following new entry at Sr. No. 7 shall be inserted:-
"7 Goods sold by Central Police Canteens exclusively to their serving and ex-serving personnel only."
2. After entry at Sr. No. 115 of Part-II-A in Schedule-A, the following new entry at Sr. No. 116 shall be inserted :-
"116 All kinds of sweetmeats (mithai), milk products prepared and sold by manufacturers, milk federations and co-operative societies located in the State."
3. After entry at Sr. No. 52 in Schedule-'B' the following new entry at Sr. No. 53 shall be inserted:-
"53 The idols(statues) made of marbles for temples and places of worship by public at large."
4. The Schedule 'E' shall be amended as under:-
(i) In the third column at Sr. No. 1 for the figures and sign "16%" the figures and sign '18%' shall be substituted.
(ii) In the third column at Sr. No. 2 for the figures and signs "9.75%" the figures and sign "11%" shall be substituted.
By Order,
Principal Secretary (E&T) to the
Government of Himachal Pradesh
INSTAVAT COMMENT
Serial No. 1 and 2 of Schedule 'E' read as under:
1 Tobacco and Tobacco Products, (except Beedi)
2. Beedies