Himachal Pradesh General Sales Tax (Amendment) Act, 1996*
| [Himachal Pradesh Act No. 2 of 1996]1 | [23rd February, 1996] |
An Act further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Forty-sixth Year of the Republic of India, as follows:-
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see R.H.P. Extra., dated the 15th January, 1996, p. 200 and 202.
* Received the assent of the Governor on the 23rd February, 1996 and was published in Hindi and English in R.H.P. Extra., dated the 24th February, 1996 at pages 661 and 662.
1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 1996.
(2) It shall and shall be deemed to have come into force on the 15th day of November, 1995.
2. Amendment of section 6.- In section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter called the principal Act), in sub-section (1), in the first provision, for the words and figures "items 25 and 34", the words, figures and sign "items 25, 34 and 36" shall be substituted.
3. Amendment of Schedule "A".- In Schedule "A" of the principal Act,-
(a) in Hem 31, after the words "per piece", the words "but not including polythene bags" shall be inserted; and
(b) after item 35, the following item shall be added, namely:-
"36. Polythene bags".
4. Repeal and savings.- (1) The Himachal Pradesh General Sales Tax (Amendment) Ordinance, 1995 (4 of 1995) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the repealed Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amended by this Act, as if the provisions of this Act were in force at all material times.