Whereas the notification regarding carrying out amendments in Part-I(A) of Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act,2005(Act No.12 of 2005), was notified for inviting objection(s) and suggestion(s) from the person(s) likely to be affected thereby within a period of 10 days from the date of its publication in the Rajpatra, Himachal Pradesh, vide this Department's Notification of even number dated 27.05.2014 and published in the Rajpatra, Himachal Pradesh on 29/05/2014;

And whereas no objection/suggestion has been received within the stipulated period.

Now, therefore, the Governor, Himachal Pradesh, in exercise of the powers vested in her under the provisions of section 10 read with sub-section(1) of section 6 of the Act ibid is pleased to carry out the following amendments in Part-I(A) of Schedule-'A' appended to Act ibid, with effect from 01/08/2014 namely:-

AMENDMENT

1. After the existing item No.1 of Part-I(A) of Schedule-'A' appended to the Act ibid, the following item No.2 shall be inserted, namely:-

" 2. Plant and machinery when sold to hydro-power units for use in generation of hydro-power subject to furnishing of a certificate in duplicate by the registered hydro-power unit to the registered selling dealer in the following Form 'HD' :-

FORM- HD

Original/Duplicate

Name and address of the purchasing dealer :

TIN :

To

........................................................

........................................................

........................................................

(Seller) TIN ......................................

Certified that the goods purchased from you as per your bill stated below:-

Bill No. : .....................................................

Date of Bill : ................................................

Amount of bill : Rs .......................................(in words)

Rupees ........................... figures)

Description of goods : ......................................................................................................... are covered under our certificate of Registration (TIN) ................for use in the generation of Hydro-power.

(Note:- To be furnished by the selling dealer alongwith hard copy of the Annual Return)."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh