Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Himachal Pradesh Value Added Tax (Amendment) Act, 2011 29 of 2011 [05 May 2011] CONTENTS 1. Short title 2. Amendment of section 6 3. Amendment of section 10 4. Insertion of SCHEDULE E Himachal Pradesh Value Added Tax (Amendment) Act, 2011 29 of 2011 [05 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 Sr. No. Goods Rate of Tax 1 2 3 1 Tobacco and Tobacco Products, (except beedi) 16% 2 Beedies 9.75%."