Section 7 in Himachal Pradesh General Sales Tax Act, 1968
7. Tax free goods.
(1)No tax shall be payable on the sale of goods specified in the first column of Schedule 'B', subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof and no dealer shall charge sales tax on the sale of goods which are declared tax free from time to time under this section.(2)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 Schedule 'B' and thereupon Schedule 'B' shall be deemed to be amended accordingly.
