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Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016

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[Act No. 2 of 2017]

[As Assented to by the Governor on 9th February, 2017]

An

Act

further to amend the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-seventh Year of the Republic of India as follows:--

1. Short title and commencement.--

(1) This Act may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016.

(2) It shall be deemed to have come into force on 1st day of September, 2016.

2. Amendment of section 3.-- In section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (hereinafter referred to as the "principal Act"), in sub-section (4), in clause (ii), after the words and signs "of Schedule-II", the words and signs "when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power" shall be inserted.

3. Amendment of section 8.-- In section 8 of the principal Act, after sub-section (2), the following proviso shall be inserted, namely:--

"Provided that no set off shall be available on goods mentioned at Serial No.1(a) of Schedule-II when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing...

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