Section 5A in Himachal Pradesh General Sales Tax Act, 1968
5A. [ Levy of purchase tax on certain goods. [Section 5-A added vide Act No. 15 of 1987-Sec. 4, amended vide Act No. 12 of 1992, w.e.f. 1.8.1992 and subsequently Substituted vide Act No. 14 of 1994- Sec. 3.]
- Where a dealer who is liable to pay tax under this Act purchases any goods other than those specified in Schedule "B" from any source, and-(i)uses them within the State in the manufacture of goods specified in Schedule "B", or(ii)uses them within the State in the manufacture of goods, other than those specified in Schedule "B", and sends the goods so manufactured outside the state in any manner otherwise than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, or(iii)uses such goods for a purpose other than that of resale within the State or sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, or(iv)sends them outside the State in any manner otherwise than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, and no tax is payable on the purchase of such goods under any other provisions of this Act, there shall be levied a tax on the purchase of such goods equal to the rate as notified, under sub-section (1) of section 6, by the State Government.]
