Section 62(6) in The Himachal Pradesh Value Added Tax Act, 2005
(6)Notwithstanding anything to the contrary, contained in this Act, the State Government may accept from any registered dealer, who is an importer, or manufacturer and is not entitled to enjoy the benefit of exemption from payment of tax, or deferment of payment of tax, who, may at his option pay, in lieu of the tax payable by him on the sale of such goods, the tax at such rate on the maximum retail price of such goods, as the State Government may by notification, specify, and different rates of tax may be fixed for different items of such goods.
