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State of Himachal Pradesh - Section

Section 44 in Himachal Pradesh General Sales Tax Act, 1968

44. Repeal.

(1)The East Punjab General Sales Tax Act, 1948 (46 of 1948) as extended to the Union territory of Himachal Pradesh by Notification of the Government of India in the Ministry of Home Affairs No. G.S.R. 767 (8/3/57-judl-II), dated the 30th August, 1958 and the Punjab General Sales Tax Act, 1948 (46 of 1948) as in force in the territories transferred to that Union territory under section 5 of the Punjab Re-organisation Act, 1966 (31 of 1966), are hereby repealed.
(2)The repeal of any of the enactments under sub-section (1) shall not affect:-
(a)the previous operation of any such enactment, or
(b)any penalty, forfeiture or punishment incurred in respect of any offence committed against any such enactment, or
(c)any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment;
and any such investigation, legal proceeding or remedy may be instituted continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.
(3)Subject to the provisions of sub-section (2), anything done or any action taken, including rules, notifications and orders made, instructions or directions issued or rights acquired and liabilities incurred under any of the enactments repealed under sub-section (1), shall-
(a)be deemed to have been respectively done, taken, made, issued, acquired and incurred under the corresponding provisions of this Act; and
(b)continue in force unless and until directed otherwise or superseded by anything done or any action taken under this enactment by the State Government or other competent authority.
[Schedule 'A'] [Schedule 'A' containing items 1 to 32 Substituted vide Act No. 14 of 1974' w.e.f. 1.6.1974.](See the first proviso to sub-section (1) of section 6)[x x x] [The words 'LIST OF LUXURIES GOODS' omitted vide Act No. 1 of 1977.]
Serial No. Description of goods.
1 'Motor Vehicles' including accessories andchassis of motor vehicles, motor tyres and tubes and spare partsof motor vehicles.
2 Motor cycles and motor cycle combinations, motorscooters, motorettes and accessories, tyres, tubes and spareparts thereof.
3. Refrigerators and air-conditioning plants andcomponent parts thereof.
4. Wireless reception instruments and apparatus,radios and radio-gramophones, electrical valves, accumulators,amplifiers and loud-speakers and spare parts and accessoriesthereof.
5 Cinematographic equipment including cameras,projectors and sound recording and reproducing equipments,lenses, films and parts and accessories required for usetherewith
6. Photographic and other cameras and enlargers,lenses, films and plates, papers and cloth and other parts andaccessories required for use therewith.
7. All clocks, time-pieces and watches and partsthereof.
8. All furniture of iron and steel including safesand almirahs.
9. All furniture other than that of iron and steel.
10. All arms including rifles, revolvers, pistolsand ammunition.
11. Cigarette cases and lighters.
12. Dictaphone and other similar apparatus forrecording sound and spare parts thereof.
13. Sound transmitting equipment includingtelephones and loudspeakers and spare parts thereof.
14. Typewriters, tabulating machines, calculatingmachines and duplicating machines, and parts thereof.
15. Binoculars, telescopes and opera glasses.
16. Gramophones and component parts thereof andrecords.
17. [ [Item 17 Substituted vide Notification No. EXN-F(5)2/774 II dated the 6th August, 1988, published in R.H.P. Extra., dated the 10th August, 1988 p. 1721-1722.] Cosmetics, perfumery and toilet goods but notincluding tooth-paste, tooth powder, soap, kum-kum and dhoop andaggarvati.]
18 Electrical appliances excluding electric bulbs,electric motors, motor starters and mono-block pumping sets.
19. Pile carpets.
20. Cutlery (table).
21. Vaccum flasks.
22. Sanitary goods and fittings.
23. Leather goods but not including footwear.
24. Glassware, Glaze ware, and Chinaware includingcrockery.
25. Liquor (foreign liquor and Indian made foreignliquor including wines and beer).
26. Picnic sets.
27. Form rubber products.
28. Articles made wholly or principally of stainlesssteel but not including surgical instruments.
29. Perambulators.
30. Furs and articles of personal or domestic usemade from furs.
31 [but notincluding polythene bags.] [Plastic, Celluloid, Bakelite goods and goods of similar substances of the value exceeding fifty rupees per piece Inserted vide Act No. 2 of 1996 w.e.f. 15.11.1996.]
32. All tiles including mosaic tiles (but notincluding roofing tiles), laminated sheets and sunmica sheets.
33. [ [Item No. 33 added vide notification No. 1-17/71-E&T. Sectt dated the 28th January, 1976, published in R.H.P. Extra., dated the 30th January, 1976, p. 432.] Aerated water.]
34. [ [Item No. 34 i.e. 'Timber' added w.e.f. 25.9.1976 vide Ordinance No. 8 of 1976, replaced by Act No. 1 of 1977, subsequently substituted as 'timber but not including converted timber' vide Notification No. EXN (11)-3/82 dated 13.10.1983, published in R.H.P. Extra., dated 22.10.1983, p. 1136.] Timber but not including converted Timber.]
35. [ [Item No. 35 added vide Notification No. EXN-(11)1-3/82, dated 22.10.1983, p. 1136.] Converted timber.]
36. [ [Item No. 36 added vide Act No. 2 of 1996 w.e.f. 15.11.1996.] Polythene bags.]