Section 6(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)Subject to the provisions of this Act, there shall be levied a tax, --(a)at every point of sale in respect of the goods specified in the second column of Schedule "A",(b)at the prescribed points of purchase in respect of goods specified in the second column of Schedule "C", and(c)at the first point of sale in respect of the goods specified in the second column of Schedule 'D',(d)[at every point of sale in respect of the goods specified in the second column of Schedule 'E'] [Clause (d) inserted vide notification No LLR-d(6)-7/2011-Loos dated 6-05-2011 Published in RHP (Extra-ordinary) on 07-05-2011.],on the taxable turnover of a dealer, at the rates as specified in the respective Schedules or at such rates not exceeding 100 paise in a rupee as the State Government may, by notification, direct:Provided that the State Government may notify different rates in respect of different goods or classes of goods:Provided further that the rate of tax in respect of declared goods shall not exceed the maximum rate of tax specified in clause (a) of section 15 of the Central Sales Tax Act, 1956:Provided further that subject to furnishing of a declaration as may be prescribed, the Government may, by notification, reduce the rate of tax levied under sub-section (1) upto 4% in respect of goods sold to the Government, not being a registered dealer, for captive use in telecommunication network, or in the generation or distribution of electricity or any other form of power.
