Section 6(1) in Himachal Pradesh General Sales Tax Act, 1968
(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.
