Himachal Pradesh General Sales Tax (Amendment) Act, 1998*
| [Himachal Pradesh Act No. 10 of 1998]1 | [18th August, 1998] |
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-ninth Year of the Republic of India, as follows:-
1. Passed in Hindi by the Himachal Pradesh Vidha Sabha. For statement of objects and Reason see R.H.P. Extra., dated 24.7.1998, p. 2763&2766.
* Received the assent of the Governor on 18.8.1998 and was published both in Hindi and English in R.H.P. Extra., dated 19.8.199, p. 3121-3121.
1. Short title.- This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 1998.
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 proviso, after the figure and words "30 paise in a rupee", the sign, words and figures, "and on item 37 thereof on which a tax at the rate not exceeding 100 paise in a rupee," shall be inserted.