The Himachal Pradesh Value Added Tax (Amendment) Act, 2011 Complete Act - Bare Act

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:-

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

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"

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.

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

Sr. No.	Goods	Rate of Tax
1	2	3
1	Tobacco and Tobacco Products, (except beedi)	16%
2	Beedies	9.75%."