Section 42(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)The Government if satisfied that it is necessary or expedient so to do in the interest of cottage industries or small scale industries [pioneer industries, new small scale industries, tiny industries, small service business establishment industries or other industry] may, by notification, exempt either wholly or to such extent only as may be specified in the said notification any class of co-operative societies [or such industry] [Substituted for the words 'or persons' vide Act No. 14 of 1994 (Sec. 8) w.e.f. 18.4.1992.] from the payment of tax leviable on the sale of goods manufactured by such societies/persons [or such industry] [Substituted for the words 'Union Territory of Himachal Pradesh' by A.O. 1973.] subject to such conditions as may be specified in such notification:[Provided that the State Government may, for the purpose in this sub-section, issue notification exempting from tax-(a)"pioneer industries", except those mentioned in part (b) of the proviso, "new small scale industries", "tiny industries" and "small service business establishment industries" approved by the Government with effect from the 18th day of April, 1992;(b)"pioneer industries" manufacturing vegetable ghee and refined oil with effect from the 8th day of October, 1992; and(c)"other industry" from the date of the publication of the notification.Explanation. - In this proviso the expressions "pioneer industries" , "new small scale industries" , "tiny industries" "small service business establishment industries" and "other industry" shall-have the meanings as may be prescribed.] [Proviso added vide by A.O. 1973, clause (a) shall be effective w.e.f. 18.4.1992 clause (b) effective w.e.f. 8.10.1992 and clause (c) and Explanation to be effective prospectively.]
