The Governor of Himachal Pradesh, in exercise of the powers conferred on her by section 63 of the Himachal Pradesh Value Added Tax Act,2005 (Act No. 12 of 2005) is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005 notified by this Department notification No. EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra Ordinary) dated 7th December, 2005, namely:-
1. Short title and commencement.-
(1) These rules may be called the Himachal Pradesh Value Added Tax (1st Amendment), Rules, 2014.
(2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh.
2. Substitution of Form XXVI-A.
The existing Form XXVI-A appended to the Himachal Pradesh Value Added Tax Rules, 2005 shall be substituted as under, namely:-
FORM VAT-XXVI-A
[See rule 61 (1)]
DECLARATION
TIN (VAT/CST). ....................
Full address ....................
8. Details of Goods (Give details overleaf in case of Multiple Bills)
Taxable goods
Tax free goods
Name of the check-post/barrier.
Date _________________________ Date ______________________
Note.--
1. The complete bill of lading is to be in the hand of the person carrying the goods at the check-post or barrier.
2. Please see instructions *overleaf.
INSTRUCTIONS
By Order,
Principal Secretary (E&T) to the
Government of Himachal Pradesh