Section 58 in The Himachal Pradesh Value Added Tax Act, 2005
58. Provision in case of inter-State trade etc.
- Notwithstanding anything contained in this Act, -(a)a tax on the sale or purchase of goods shall not be imposed under this Act -(i)where such sale or purchase takes place outside the State of Himachal Pradesh; or(ii)where such sale or purchase takes place in course of import of the goods into, or export of the goods out of, the territory of India; and(b)a tax on the sale or purchase of any goods shall not be imposed where such sale or purchase takes place in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide.
