Section 3(4)(ii) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(ii)in respect of the goods on which Value Added Tax has been paid or has become payable to the State, except goods specified at Sr. Nos. 6 and 7 of Schedule-II [when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power] [Inserted by Act No. 2 of 2017, dated 9.2.2017.];