Section 6 in Himachal Pradesh General Sales Tax Act, 1968
6. Rate of tax.
(1)subject to the provisions of this Act, there shall be levied on taxable turnover of a dealer a tax at such rates not exceeding [ten] [The word 'seven' Substituted for 'six' w.e.f. 1.6.1974 vide Act No. 14 of 1974 and further word 'ten' Substituted for the word 'seven' vide Act No. 5 of 1991 w.e.f. 1.4.1991.] paise in a rupee as the Government may, by notification, direct:Provided that a tax at such rate not exceeding [15] [The figure '15' Substituted for '10' vide Act No. 15 of 1991 w.e.f. 1.4.1991.] paise in a rupee, as may be so notified, may be levied on the sale of [XXXXXXXXX] [The word 'luxury' deleted vide Act No. 1 of 1977 w.e.f. 25.9.1976.] goods as specified in Schedule 'A' [except on [items 25, 34 and 36] [The words 'except on item 25 thereof on which a tax at the rate of 20 paise in a rupee shall be levied' inserted vide Act No. 17 of 1978 and further Substituted by the words 'except on items 25 and 34 thereof on which a tax at the rate of 25 paise in a rupee shall be levied, vide Sec. 3(c) of Act No. 12 of 1979' the amendment made in relation to item 34 of Schedule 'A' of the Principal Act deemed to have been made w.e.f. 1st day of February, 1979 vide Sec. 3(2) of H.P. Act No. 12 of 1979.] thereof on which a tax at the rate of [not exceeding 30 paise] [The words and figures 'not exceeding 30 paise' Substituted for '25 paise' w.e.f. 1.4.1991 vide Act No. 5 of 1991-Sec. 4.] in a rupee shall be levied]. The Government, after giving by notification not less than thirty days notice of its intention so to do, may, by like notification, add to or delete from this Schedule, and thereupon this Schedule shall be deemed to have been amended accordingly:Provided further that the rate of tax in respect of all declared goods, shall, unless a lower rate is fixed by the Government, by notification, be the maximum rate specified in clause (a) of section 15 of the Central Sales Tax Act, 1956 [XXXX] [The sign and words, 'and such tax shall be leviable and payable at the stage of sale or purchase' as the case may be' and under the circurtistances specified against such goods in Schedule 'D', omitted w.e.f. 13.10.1978 vide Act No. 32 of 1978, Sec. 3.]:Provided further that in the case of goods specified in Schedule 'C', the tax shall be leviable and payable on the purchase thereof.(2)The Government may, by notification, direct that in respect of such goods, other than the goods specified in [Schedule "C"] [Substituted for, Schedule 'C' and 'D', w.e.f. 13.10.1978 by Act No. 32 of 1978 Sec. 3.], and with effect from such date as may be specified in the notification, the tax under sub-section (1) shall be levied at the first stage of the sale thereof and on the issue of such notification, the tax on such goods shall be levied accordingly:Provided that no sale of such goods at a subsequent stage shall be exempt from tax under this Act unless the dealer effecting the sale at such subsequent stage furnishes to the assessing authority in the prescribed form and manner a certificate duly filled in and signed by the registered dealer from whom the goods were purchased to the effect that the tax on such goods has been paid at the first stage.Explanation. - For the purposes of this sub-section, the first stage of sale in respect of any goods and in relation to any class of dealers shall be such as may be specified by the Government in the notification.(3)In this Act, the expression "taxable turnover" means that part of dealer's gross turnover during any period which remains after deducting therefrom-(a)his turnover during that period on-(i)the sale of goods declared tax free under section 7;(ii)[ sale to a registered dealer of goods, liable to tax at the last stage of sale in Himachal Pradesh, other than (a) the sale of goods specified in schedule 'C' or (b) the sale of goods liable to tax at the first stage of sale under sub-section (2), and the same is declared by him in a prescribed form as being intended for resale in the State of Himachal Pradesh or in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India: [Sub-clause (ii) Substituted vide Act No. 14 of 1994 (Sec. 4) w.e.f. 1.1.1991.]Provided that, in the case of such sales, a declaration duly filled and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars and inscribed on the bill or cash memorandum referred to in sub-section (2) of section 19 is furnished to the assessing authority by thee dealer who sells the goods:Provided further that no dealer shall be entitled to make any deduction from his turnover in respect of a sale made by him to a registered dealer with whom composition under sub-section (2) of section 12 has been made and is in force;][x x x] [Third proviso omitted vide Act No. 15 of 1987 w.e.f. 25.5.1987.](iii)sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the Indian Electricity Act, 1910 (Act No. 9 of 1910), of goods for use by it in the generation or distribution of such energy:[Provided that in the case of such sales, a declaration in such form and in such manner as may be prescribed, duly filled and signed by the authorised officer of such undertaking to whom the goods are sold is furnished to the Assessing Authority by the dealer who sells the goods;] [Proviso added at the end of Sub-clause (iii) vide Act No. 14 of 1994.](iv)sales or purchases of goods falling under section 41;(v)the purchase of goods,-(a)which are specified in Schedule 'C' and are sold during the year to a registered dealer, or in the course of inter-State trade or commerce or in the course of export out of the territory of India; or(b)[ which are referred to under section 14 of the Central Sales Tax Act, 1956, and are sold during the year in the course of inter-State trade or commerce or in the course of export out of the territory of India:] [Paragraph (b) Substituted vide Act No. 32 of 1978 (Sec. 3).]Provided that in the case of a sale referred to in sub-paragraph (a) to a registered dealer, a declaration in the prescribed format duly filled and signed by the registered dealer, to whom the goods are sold is furnished by the dealer claiming deduction:Provided further that the purchase of goods referred to in sub-paragraph (b) remaining unsold within the period specified in that paragraph shall be deemed to be the purchase of the dealer claiming deduction during the year following; and(vi)such other sales or purchases as may be prescribed; [x x x] [The word 'and' at the end of sub-clause (vi) omitted vide Act No. 14 of 1994.][Explanation. [Explanation added vide vide Act No. 14 of 1994.] - For the purposes of sub-clause (ii) ,the last stage of sale in Himachal Pradesh in respect of any goods means a stage of sale other than the first stage of sale, specified by the Government in the notification issued under sub-section (2) of section 6; and](b)the amount of sales tax included in the gross turnover.(4)[ x x x] [Sub-section (4) omitted vide Act No. 15 of 1986.]
