Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 44] [Entire Act]

State of Himachal Pradesh - Subsection

Section 44(3) in Himachal Pradesh General Sales Tax Act, 1968

(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orders made, instructions or directions issued or rights acquired and liabilities incurred under any of the enactments repealed under sub-section (1), shall-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(b)continue in force unless and until directed otherwise or superseded by anything done or any action taken under this enactment by the State Government or other competent authority.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.]